27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 19.249 - Average effective tax rate.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Average effective tax rate. 19.249 Section 19.249 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Effective Tax Rates § 19...

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

ERIC Educational Resources Information Center

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

27 CFR 27.45 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

Rich or poor: Who should pay higher tax rates?

NASA Astrophysics Data System (ADS)

Murilo Castro de Oliveira, Paulo

2017-08-01

A dynamic agent model is introduced with an annual random wealth multiplicative process followed by taxes paid according to a linear wealth-dependent tax rate. If poor agents pay higher tax rates than rich agents, eventually all wealth becomes concentrated in the hands of a single agent. By contrast, if poor agents are subject to lower tax rates, the economic collective process continues forever.

27 CFR 27.77 - Standard effective tax rate.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Standard effective tax rate. 27.77 Section 27.77 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Requirements Wine and Flavors Content of Distilled Spirits § 27.77 Standard effective tax rate. (a) In lieu of...

26 CFR 50.4 - Rates of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... prescribe with respect to each debris dam or other works the rate of tax payable in the area served by the particular debris dam or works. The Secretary of the Army will notify the Secretary of the Treasury of the rate of tax fixed with respect to each debris dam or works as such rate becomes known. (b) Measure of...

26 CFR 50.4 - Rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... prescribe with respect to each debris dam or other works the rate of tax payable in the area served by the particular debris dam or works. The Secretary of the Army will notify the Secretary of the Treasury of the rate of tax fixed with respect to each debris dam or works as such rate becomes known. (b) Measure of...

27 CFR 19.248 - Standard effective tax rate.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Standard effective tax rate. 19.248 Section 19.248 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Effective Tax...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

26 CFR 31.3221-2 - Rates and computation of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-2 Rates and computation of employer tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employer tax rate... disability insurance, and section 3111(b), relating to hospital insurance. The Tier 1 employer tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

26 CFR 31.3201-2 - Rates and computation of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-2 Rates and computation of employee tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employee tax rate... disability insurance, and section 3101(b), relating to hospital insurance. The Tier 1 employee tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

75 FR 73166 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service, Treasury. ACTION: Notice. SUMMARY: Publication of the tier 2 tax rates for...). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding...

26 CFR 31.3211-2 - Rates and computation of employee representative tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Rates—(1)(i) Tier 1 tax. The Tier 1 employee representative tax rate equals the sum of the tax rates in... employer tax for hospital insurance. The Tier 1 employee representative tax rate is applied to compensation... Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is illustrated by...

76 FR 71623 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-18

... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: Publication of the tier 2 tax rates for...). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding...

77 FR 71481 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY... tax rates for calendar year 2013 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of...

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

Code of Federal Regulations, 2013 CFR

2013-04-01

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

Code of Federal Regulations, 2011 CFR

2011-04-01

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

Code of Federal Regulations, 2014 CFR

2014-04-01

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

Code of Federal Regulations, 2010 CFR

2010-04-01

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

Code of Federal Regulations, 2012 CFR

2012-04-01

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

26 CFR 48.4121-1 - Imposition and rate of tax on coal.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

26 CFR 48.4121-1 - Imposition and rate of tax on coal.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

26 CFR 48.4121-1 - Imposition and rate of tax on coal.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

26 CFR 48.4121-1 - Imposition and rate of tax on coal.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

41 CFR 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Where can I find the tax... Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES..., State, and Puerto Rico needed for calculating RIT allowance are published annually as an FTR Bulletin...

Population growth, interest rate, and housing tax in the transitional China

NASA Astrophysics Data System (ADS)

He, Ling-Yun; Wen, Xing-Chun

2017-03-01

This paper combines and develops the models in Lastrapes (2002) and Mankiw and Weil (1989), which enables us to analyze the effects of interest rate and population growth shocks on housing price in one integrated framework. Based on this model, we carry out policy simulations to examine whether the housing (stock or flow) tax reduces the housing price fluctuations caused by interest rate or population growth shocks. Simulation results imply that the choice of housing tax tools depends on the kind of shock that housing market faces. In the situation where the housing price volatility is caused by the population growth shock, the flow tax can reduce the volatility of housing price while the stock tax makes no difference to it. If the shock is resulting from the interest rate, the policy maker should not impose any kind of the housing taxes. Furthermore, the effect of one kind of the housing tax can be strengthened by that of the other type of housing tax.

27 CFR 27.41 - Computation of effective tax rate.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Distilled Spirits § 27.41 Computation of effective tax rate. (a...

27 CFR 27.41 - Computation of effective tax rate.

Code of Federal Regulations, 2012 CFR

2012-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Distilled Spirits § 27.41 Computation of effective tax rate. (a...

27 CFR 27.41 - Computation of effective tax rate.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Distilled Spirits § 27.41 Computation of effective tax rate. (a...

27 CFR 27.41 - Computation of effective tax rate.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Distilled Spirits § 27.41 Computation of effective tax rate. (a...

27 CFR 27.41 - Computation of effective tax rate.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Distilled Spirits § 27.41 Computation of effective tax rate. (a...

Tax Court allows tax credit for herbs and vitamins, not for massage.

PubMed

Elliott, Richard

2002-03-01

In August 2001, the Tax Court of Canada issued its most recent judgment on the tax deductability of expenses for complementary/alternative therapies. The decision in Pagnotta v Canada is significant for people with HIV/AIDS who use such therapies. It also illustrates how provincial and federal laws regulating health-care practitioners and natural health products have a financial impact on the cost of accessing treatment.

27 CFR 46.221 - Floor stocks tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Floor stocks tax rate Small cigars $48.502 per thousand. Small cigarettes 30.83 per thousand. Large cigarettes 6½ inch or less in length 64.74 per thousand. Large cigarettes more than 6½ inch in length 30.83...

27 CFR 46.221 - Floor stocks tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Floor stocks tax rate Small cigars $48.502 per thousand. Small cigarettes 30.83 per thousand. Large cigarettes 61/2 inch or less in length 64.74 per thousand. Large cigarettes more than 61/2 inch in length 30...

27 CFR 46.221 - Floor stocks tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Floor stocks tax rate Small cigars $48.502 per thousand. Small cigarettes 30.83 per thousand. Large cigarettes 61/2 inch or less in length 64.74 per thousand. Large cigarettes more than 61/2 inch in length 30...

27 CFR 46.221 - Floor stocks tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Floor stocks tax rate Small cigars $48.502 per thousand. Small cigarettes 30.83 per thousand. Large cigarettes 6½ inch or less in length 64.74 per thousand. Large cigarettes more than 6½ inch in length 30.83...

27 CFR 46.221 - Floor stocks tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Floor stocks tax rate Small cigars $48.502 per thousand. Small cigarettes 30.83 per thousand. Large cigarettes 6½ inch or less in length 64.74 per thousand. Large cigarettes more than 6½ inch in length 30.83...

26 CFR 1.511-1 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

26 CFR 1.511-1 - Imposition and rates of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

Determinants of interest rates on tax-exempt hospital bonds.

PubMed

Grossman, M; Goldman, F; Nesbitt, S W; Mobilia, P

1993-12-01

The aim of this paper is to examine the determinants of interest rates on tax-exempt hospital bonds. The results highlight the potential and actual roles of Federal and state policy in the determination of these rates. The shift to a Prospective Payment System under Medicare has subsidized the borrowing costs of some hospitals at the expense of others. The selection of underwriters by negotiation rather than by competitive bidding results in higher interest rates. The Federal tax act of 1986 raised the cost of hospital debt by encouraging bond issues to contain call features.

26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition and rate of tax; fishing equipment... § 48.4161(a)-1 Imposition and rate of tax; fishing equipment. (a) Imposition of tax. Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or...

26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition and rate of tax; fishing equipment... § 48.4161(a)-1 Imposition and rate of tax; fishing equipment. (a) Imposition of tax. Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES... at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals during the...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

Assessments and Tax Rates. Delaware Public Schools, 1976-77.

ERIC Educational Resources Information Center

Spartz, James L.

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

Texas Community College Funding: Nonmetropolitan and Metropolitan Ad Valorem Tax Rates and Revenue

ERIC Educational Resources Information Center

Waller, Lee; Flannery, Joseph; Adams, Kenneth; Bowen, Stephen; Norvell, Kevin; Sherman, Suzanne; Watt, Jacqueline; Waller, Sharon

2007-01-01

This article examines ad valorem tax rates per $100 valuation and the resultant tax revenues per in-district contact hour for Texas nonmetropolitan and metropolitan public community colleges. The results of the analyses indicate no difference in ad valorem tax rates between these institutions but demonstrate differences in the resultant tax…

Recent tobacco tax rate adjustment and its potential impact on tobacco control in China.

PubMed

Hu, Teh-Wei; Mao, Zhengzhong; Shi, Jian

2010-02-01

To compare the new tobacco tax structure effective from May 2009 with the tax structure before May 2009 and to analyse its potential impact. Published government statistics and estimated price elasticities of the demand for cigarettes are used to estimate the impact of the new tax rate adjustment on cigarette consumption and population health. The new adjustment increased the tax rate by 11.7% points at the producer price level. Converting this 11.7% point increase to the retail price level would mean an increase of 3.4% points in the retail price tax rate. Thus, China's new cigarette tax rate at the retail level would be 43.4% instead of the previous 40%. The primary motivation for the recent Chinese government tobacco tax adjustment is to raise additional government revenue. Because the additional ad valorem tax has not yet been transferred to smokers, there is no public health benefit. It is hoped that the Chinese government will pass along these taxes to the retail price level, which would result in between 640,000 and two million smokers quitting smoking and between 210,000 and 700,000 quitters avoiding smoking-related premature death.

Economic and political influence on tobacco tax rates: a nationwide analysis of 31 years of state data.

PubMed

Golden, Shelley D; Ribisl, Kurt M; Perreira, Krista M

2014-02-01

We evaluated state-level characteristics associated with cigarette excise taxes before and after the Master Settlement Agreement (MSA). We gathered annual cigarette excise tax rates for all US states and the District of Columbia, between 1981 and 2011, and matched each state-year tax rate with economic, political, attitudinal, and demographic characteristics, creating a data set of 1581 observations. We used panel data regression techniques to assess relationships between key characteristics and state cigarette excise tax levels. Cigarette excise tax rates grew at more than 6 times the rate of inflation between 1981 and 2011; growth varied by time period and region. We found strong negative associations between Republican Party control of state legislatures and governors' offices and state cigarette tax rates. Tobacco production, citizens' attitudes toward taxes and tobacco control, and cigarette tax rates in neighboring states were significantly associated with cigarette tax rates. We found no association between unemployment and tax rates. Future excise tax growth rate may depend more on the political leanings of state legislators, and the attitudes of the people they represent, than on economic circumstances.

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

27 CFR 25.152 - Reduced rate of tax for certain brewers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

Economic and Political Influence on Tobacco Tax Rates: A Nationwide Analysis of 31 Years of State Data

PubMed Central

Ribisl, Kurt M.; Perreira, Krista M.

2014-01-01

Objectives. We evaluated state-level characteristics associated with cigarette excise taxes before and after the Master Settlement Agreement (MSA). Methods. We gathered annual cigarette excise tax rates for all US states and the District of Columbia, between 1981 and 2011, and matched each state–year tax rate with economic, political, attitudinal, and demographic characteristics, creating a data set of 1581 observations. We used panel data regression techniques to assess relationships between key characteristics and state cigarette excise tax levels. Results. Cigarette excise tax rates grew at more than 6 times the rate of inflation between 1981 and 2011; growth varied by time period and region. We found strong negative associations between Republican Party control of state legislatures and governors’ offices and state cigarette tax rates. Tobacco production, citizens’ attitudes toward taxes and tobacco control, and cigarette tax rates in neighboring states were significantly associated with cigarette tax rates. We found no association between unemployment and tax rates. Conclusions. Future excise tax growth rate may depend more on the political leanings of state legislators, and the attitudes of the people they represent, than on economic circumstances. PMID:24328667

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 26.165 - Certificate of effective tax rate computation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Records and Reports of Liquors From Puerto Rico § 26.165 Certificate of effective tax rate computation. (a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible...

27 CFR 26.165 - Certificate of effective tax rate computation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Records and Reports of Liquors From Puerto Rico § 26.165 Certificate of effective tax rate computation. (a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible...

27 CFR 26.165 - Certificate of effective tax rate computation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Records and Reports of Liquors From Puerto Rico § 26.165 Certificate of effective tax rate computation. (a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible...

27 CFR 26.165 - Certificate of effective tax rate computation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Records and Reports of Liquors From Puerto Rico § 26.165 Certificate of effective tax rate computation. (a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible...

27 CFR 26.165 - Certificate of effective tax rate computation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Records and Reports of Liquors From Puerto Rico § 26.165 Certificate of effective tax rate computation. (a) Where distilled spirits of Puerto Rican manufacture which contain eligible wine or eligible...

78 FR 71039 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-27

...Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

27 CFR 40.372 - Rate of special tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes § 40.372 Rate of... manufacturer of cigarette papers and tubes. (b) Reduced rate for small proprietors. Title 26 U.S.C. 5731(b...

27 CFR 479.82 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN...

27 CFR 479.61 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN...

27 CFR 479.82 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN...

27 CFR 479.61 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN...

27 CFR 479.82 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN...

27 CFR 479.61 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN...

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Limitation on credit if a deduction for State death taxes is allowed under section 2053(d). 20.2011-2 Section 20.2011-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

27 CFR 479.61 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.61 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Rate of tax. 479.61 Section 479.61 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.82 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.82 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Rate of tax. 479.82 Section 479.82 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

NASA Astrophysics Data System (ADS)

Maulia, Eva; Miftahuddin; Sofyan, Hizir

2018-05-01

A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

41 CFR 302-17.8 - Rules and procedures for determining the RIT allowance in Year 2.

Code of Federal Regulations, 2012 CFR

2012-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

41 CFR 302-17.8 - Rules and procedures for determining the RIT allowance in Year 2.

Code of Federal Regulations, 2011 CFR

2011-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

41 CFR 302-17.8 - Rules and procedures for determining the RIT allowance in Year 2.

Code of Federal Regulations, 2013 CFR

2013-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

41 CFR 302-17.8 - Rules and procedures for determining the RIT allowance in Year 2.

Code of Federal Regulations, 2014 CFR

2014-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

27 CFR 479.32 - Special (occupational) tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.32 - Special (occupational) tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.32 - Special (occupational) tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.32 - Special (occupational) tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.32 - Special (occupational) tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 40.372 - Rate of special tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes § 40.372... on every manufacturer of cigarette papers and tubes. (b) Reduced rate for small proprietors. Title 26...

27 CFR 40.372 - Rate of special tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes § 40.372... on every manufacturer of cigarette papers and tubes. (b) Reduced rate for small proprietors. Title 26...

27 CFR 40.372 - Rate of special tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes § 40.372... on every manufacturer of cigarette papers and tubes. (b) Reduced rate for small proprietors. Title 26...

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

PubMed

Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

2008-07-01

Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

26 CFR 48.4161(b)-1 - Imposition and rates of tax; bows and arrows.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Imposition and rates of tax; bows and arrows. 48.4161(b)-1 Section 48.4161(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-1...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax Taxable Years Beginning... representative, a dividend from sources within France from which French tax has been withheld at the reduced rate... included in the gross income from sources within France of any beneficiary or partner, as the case may be...

Child allowances, fertility, and chaotic dynamics.

PubMed

Chen, Hung-Ju; Li, Ming-Chia

2013-06-01

This paper analyzes the dynamics in an overlapping generations model with the provision of child allowances. Fertility is an increasing function of child allowances and there exists a threshold effect of the marginal effect of child allowances on fertility. We show that if the effectiveness of child allowances is sufficiently high, an intermediate-sized tax rate will be enough to generate chaotic dynamics. Besides, a decrease in the inter-temporal elasticity of substitution will prevent the occurrence of irregular cycles.

20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Structure analysis of tax revenue and inflation rate in Banda Aceh using vector error correction model with multiple alpha

NASA Astrophysics Data System (ADS)

Sofyan, Hizir; Maulia, Eva; Miftahuddin

2017-11-01

A country has several important parameters to achieve economic prosperity, such as tax revenue and inflation rate. One of the largest revenues of the State Budget in Indonesia comes from the tax sector. Meanwhile, the rate of inflation occurring in a country can be used as an indicator, to measure the good and bad economic problems faced by the country. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the structure of tax revenue relations and inflation rate. This study aims to produce the best VECM (Vector Error Correction Model) with optimal lag using various alpha and perform structural analysis using the Impulse Response Function (IRF) of the VECM models to examine the relationship of tax revenue, and inflation in Banda Aceh. The results showed that the best model for the data of tax revenue and inflation rate in Banda Aceh City using alpha 0.01 is VECM with optimal lag 2, while the best model for data of tax revenue and inflation rate in Banda Aceh City using alpha 0.05 and 0,1 VECM with optimal lag 3. However, the VECM model with alpha 0.01 yielded four significant models of income tax model, inflation rate of Banda Aceh, inflation rate of health and inflation rate of education in Banda Aceh. While the VECM model with alpha 0.05 and 0.1 yielded one significant model that is income tax model. Based on the VECM models, then there are two structural analysis IRF which is formed to look at the relationship of tax revenue, and inflation in Banda Aceh, the IRF with VECM (2) and IRF with VECM (3).

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

HEALTH CARE SPENDING GROWTH AND THE FUTURE OF U.S. TAX RATES

PubMed Central

Baicker, Katherine; Skinner, Jonathan S.

2011-01-01

The fraction of GDP devoted to health care in the United States is the highest in the world and rising rapidly. Recent economic studies have highlighted the growing value of health improvements, but less attention has been paid to the efficiency costs of tax-financed spending to pay for such improvements. This paper uses a life cycle model of labor supply, saving, and longevity improvement to measure the balanced-budget impact of continued growth in the Medicare and Medicaid programs. The model predicts that top marginal tax rates could rise to 70 percent by 2060, depending on the progressivity of future tax changes. The deadweight loss of the tax system is greater when the financing is more progressive. If the share of taxes paid by high-income taxpayers remains the same, the efficiency cost of raising the revenue needed to finance the additional health spending is $1.48 per dollar of revenue collected, and GDP declines (relative to trend) by 11 percent. A proportional payroll tax has a lower efficiency cost (41 cents per dollar of revenue averaged over all tax hikes, a 5 percent drop in GDP) but more than doubles the share of the tax burden borne by lower income taxpayers. Empirical support for the model comes from analysis of OECD country data showing that countries facing higher tax burdens in 1979 experienced slower health care spending growth in subsequent decades. The rising burden imposed by the public financing of health care expenditures may therefore serve as a brake on health care spending growth. PMID:21608156

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2010 CFR

2010-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2010-10-01 2010-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2011 CFR

2011-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2011-10-01 2011-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2012 CFR

2012-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2012-10-01 2012-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18 revenue...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18 revenue...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18 revenue...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2013 CFR

2013-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2013-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2014 CFR

2014-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2014-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

34 CFR 222.68 - What tax rates does the Secretary use if two or more different classifications of real property...

Code of Federal Regulations, 2011 CFR

2011-07-01

... different classifications of real property are taxed at different rates? 222.68 Section 222.68 Education... different classifications of real property are taxed at different rates? If the real property of an LEA and its generally comparable LEAs consists of two or more classifications of real property taxed at...

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

The user cost of energy resource and its reasonable tax rate-A case of oil

NASA Astrophysics Data System (ADS)

Lifan, Liu

2017-12-01

The development and use of natural resources bring about the externality of resources depletion, especially for non-renewable resources. This paper takes oil as an example to analyze the user cost of energy resource with EI Serafy User cost method, and discusses the rationality of the resource tax. Meanwhile, this paper determines oil resource tax rate in consideration of resource sustainable development. The results show that, the user cost of oil isn’t compensated fully, it is too low to make compensation to the environment and the profit of future generation, and the resource tax is a little low. At last of the paper, some conclusions and policy suggestions on resource tax reform are given.

20 CFR 606.2 - Total credits allowable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301 of...

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

PubMed Central

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

34 CFR 222.69 - What tax rates may the Secretary use if substantial local revenues are derived from local tax...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false What tax rates may the Secretary use if substantial... Education Regulations of the Offices of the Department of Education OFFICE OF ELEMENTARY AND SECONDARY EDUCATION, DEPARTMENT OF EDUCATION IMPACT AID PROGRAMS Additional Assistance for Heavily Impacted Local...

Demand-side management: Why ratemaking should`nt control tax policy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Haney, J.D.

1995-01-01

As utilities spend money on demand-side management (DSM) programs, they usually deduct their costs currently as ordinary and necessary business expenses. However, state regulators may force deferral of DSM costs for ratemaking purposes, with possible consequences on tax returns. When regulators defer DSM costs, the Internal Revenue Service (IRS) has offered several theories to challenge current tax deductions. One theory requires capitilization instead of a current deduction if regulators include the DSM cost in rate base and provide for a rate of return on the balance. The IRS explained this theory two years ago in a White Paper on conservationmore » expenses: The direct relationship between a rate of return allowed by the Regulator for conservation expenditures allowed in rate base and future profits establishes a prima facie case for capitalization under the future benefit standard. The authors believe that IRS policy should not be linked to ratemaking decisions.« less

26 CFR 31.3302(b)-1 - Additional credit against tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions... credit allowable against the tax for such year shall be the aggregate of the additional credits allowable...

The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

ERIC Educational Resources Information Center

Yaniv, Gideon

2009-01-01

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

26 CFR 25.2502-1 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... schedule) 18,900 (6) Tax for year 1955 (item 4 minus item 5) 12,825 Example 3. (i) Facts. During the...,000 Amount of taxable gifts for year 12,000 (b) Computation of tax. The steps set forth in paragraph (a) of this section are followed. (1) Amount of taxable gifts for year $12,000 (2) Total taxable...

40 CFR 74.24 - Current allowable SO2 emissions rate.

Code of Federal Regulations, 2011 CFR

2011-07-01

... allowable SO2 emissions rate of the combustion source, expressed in lbs/mmBtu, which shall be the most... application. If the allowable SO2 emissions rate is not expressed in lbs/mmBtu, the allowable emissions rate shall be converted to lbs/mmBtu by multiplying the allowable rate by the appropriate factor as specified...

27 CFR 53.61 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., slip on recoil pads (in addition to standard buttplate), tools, gun cases for storage or transportation... this part. (e) Liability for tax. The tax imposed by section 4181 of the Code is payable by the...

Making Work Pay: Changes in Effective Tax Rates and Guarantees in U.S. Transfer Programs, 1983-2002

ERIC Educational Resources Information Center

Ziliak, James P.

2007-01-01

In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983-2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find…

Property Taxes and Elderly Mobility

PubMed Central

Shan, Hui

2009-01-01

The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

34 CFR 222.68 - What tax rates does the Secretary use if two or more different classifications of real property...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false What tax rates does the Secretary use if two or more different classifications of real property are taxed at different rates? 222.68 Section 222.68 Education Regulations of the Offices of the Department of Education OFFICE OF ELEMENTARY AND SECONDARY EDUCATION...

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29...

40 CFR 74.24 - Current allowable SO2 emissions rate.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Current allowable SO2 emissions rate... allowable SO2 emissions rate. The designated representative shall submit the following data: (a) Current allowable SO2 emissions rate of the combustion source, expressed in lbs/mmBtu, which shall be the most...

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

Tax Wealth in Fifty States.

ERIC Educational Resources Information Center

Halstead, D. Kent

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

40 CFR 74.23 - 1985 Allowable SO2 emissions rate.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false 1985 Allowable SO2 emissions rate. 74... (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Calculations for Combustion Sources § 74.23 1985 Allowable SO2... data: (i) Allowable SO2 emissions rate of the combustion source expressed in lbs/mmBtu as defined under...

Economic Concentration and the Federal Tax Code,

DTIC Science & Technology

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed...

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed...

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed...

How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

PubMed

Bonnet, Céline

2013-09-01

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...

77 FR 46987 - Utility Allowances Submetering

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-07

... Utility Allowances Submetering AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... amend the utility allowance regulations concerning the low-income housing tax credit. The proposed regulations update the utility allowance regulations to clarify that utility costs paid by a tenant based on...

Deferred compensation for tax-exempt entities.

PubMed

Rich, C; Jenkins, G E

1993-10-01

Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions. In...

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

26 CFR 1.611-1 - Allowance of deduction for depletion.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas wells, other natural deposits, and timber—(1) In general... of the property. In the case of other exhaustible natural resources the allowance for depletion shall...

26 CFR 1.611-1 - Allowance of deduction for depletion.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas wells, other natural deposits, and timber—(1) In general... of the property. In the case of other exhaustible natural resources the allowance for depletion shall...

The impact of cigarette excise taxes on smoking cessation rates from 1994 to 2010 in Poland, Russia, and Ukraine.

PubMed

Ross, Hana; Kostova, Deliana; Stoklosa, Michal; Leon, Maria

2014-01-01

We studied the impact of cigarette excise taxes on the rates of smoking cessation with data from 3 neighboring Eastern European countries (Russia, Poland, and Ukraine) during the post-transitional period of the 1990s and 2000s. Using Global Adult Tobacco Survey data from 11,106 former and current smokers, we estimated the impact of cigarette taxes on the smokers' likelihood of quitting over time. We first transformed the survey's cross-sectional data into a pseudo-longitudinal format in which the average observation period for individual subjects was 12 years and then employed duration analysis. We estimated that a 10% increase in cigarette taxes during the observation period increased the probability of smoking cessation among smokers in these countries by 1.6% to 2.3%. Cigarette tax increases have played a significant role in driving smoking cessation in Poland, Russia, and Ukraine. Further increases in cigarette excise taxes are likely to encourage further cessation and thus impact the prevalence of smoking in the region.

The Economic Effects of Comprehensive Tax Reform

DTIC Science & Technology

1997-07-01

and household level in a coordi- investment takes place but also the mix of investment nated manner. A separate corporate income tax ap- in different...have studied the effects of assets. As another example, allowances for deprecia- the corporate income tax have concluded that it carries tion do not...types equal to over one-half of the tax revenues collected of investments more quickly than others. The result of from the corporate income tax .4 current

41 CFR 302-17.3 - Types of moving expenses or allowances covered and general limitations.

Code of Federal Regulations, 2010 CFR

2010-07-01

...-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.3 Types of moving expenses or allowances covered and general... law authorizes reimbursement of additional income taxes resulting from certain moving expenses... actually paid or incurred, and are not allowable as a moving expense deduction for tax purposes. The types...

Free Tax Services in Pediatric Clinics.

PubMed

Marcil, Lucy E; Hole, Michael K; Wenren, Larissa M; Schuler, Megan S; Zuckerman, Barry S; Vinci, Robert J

2018-06-01

The earned income tax credit (EITC), refundable monies for America's working poor, is associated with improved child health. Yet, 20% of eligible families do not receive it. We provided free tax preparation services in clinics serving low-income families and assessed use, financial impact, and accuracy. Free tax preparation services ("StreetCred") were available at 4 clinics in Boston in 2016 and 2017. We surveyed a convenience sample of clients ( n = 244) about experiences with StreetCred and previous tax services and of nonparticipants ( n = 100; 69% response rate) and clinic staff ( n = 41; 48% response rate) about acceptability and feasibility. A total of 753 clients received $1 619 650 in federal tax refunds. StreetCred was associated with significant improvement in tax filing rates. Of surveyed clients, 21% were new filers, 47% were new users of free tax preparation, 14% reported new receipt of the EITC, and 21% reported new knowledge of the EITC. StreetCred had high client acceptability; 96% would use StreetCred again. Families with children were significantly more likely to report StreetCred made them feel more connected to their doctor ( P = .02). Clinic staff viewed the program favorably (97% approval). Free tax services in urban clinics are a promising, feasible financial intervention to increase tax filing and refunds, save fees, and link clients to the EITC. With future studies, we will assess scalability and measure impact on health. StreetCred offers an innovative approach to improving child health in primary care settings through a financial intervention. Copyright © 2018 by the American Academy of Pediatrics.

[VOCs tax policy on China's economy development].

PubMed

Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

2011-12-01

In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

Expanding access through public coverage: permitting families to use tax credits to buy into Medicaid or SCHIP.

PubMed

Weil, A R

2001-01-01

A new tax credit to help low-income families and individuals purchase health insurance can address the problem of affordability, but will not overcome other barriers these populations face in obtaining coverage. This paper proposes that families have the option of using a new tax credit to buy into a state-administered system such as Medicaid or the State Children's Health Insurance Program. This option has three advantages. First, it allows families to remain with a single health program and health plan as their income fluctuates. Second, it provides an alternative to the complex and confusing individual insurance market. This alternative is community rated, does not use underwriting, and allows health plan behavior to be monitored closely by the state. Third, it allows the state to act as a financial buffer-helping overcome the barrier to participation that cash-flow problems and year-end reconciliation concerns are likely to create among a low-income population. Many people would want to use their tax credit in the private market, but the buy-in option increases the likelihood that the tax credit approach would succeed.

How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”

PubMed Central

Bonnet, Céline

2013-01-01

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death taxes...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

PubMed

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

PubMed Central

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

The effects of a soft drink tax in the UK.

PubMed

Tiffin, Richard; Kehlbacher, Ariane; Salois, Matthew

2015-05-01

The majority of the UK population is either overweight or obese. Health economists, nutritionists and doctors are calling for the UK to follow the example of other European countries and introduce a tax on soft drinks as a result of the perception that high intakes contribute to diet-related disease. We use a demand model estimated with household-level data on beverage purchases in the UK to investigate the effects of a tax on soft drink consumption. The model is a Quadratic Almost Ideal Demand System, and censoring is handled by applying a double hurdle. Separate models are estimated for low, moderate and high consumers to allow for a differential impact on consumption between these groups. Applying different hypothetical tax rates, we conclude that understanding the nature of substitute/complement relationships is crucial in designing an effective policy as these relationships differ between consumers depending on their consumption level. The overall impact of a soft drink tax on calorie consumption is likely to be small. Copyright © 2014 John Wiley & Sons, Ltd.

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

Residential Property Composition of School Districts: Its Effect on Tax Rate and Per Pupil Revenue.

ERIC Educational Resources Information Center

Lundeen, Virginia; And Others

This study related tax rate and per pupil revenue to residential assessed valuation, percent residential of total assessed valuation, and selected socioeconomic independent variables for school districts in Cook, DeKalb, DuPage, Kane, and Lake counties in Illinois. Findings suggest that for homeowners and the students of these counties in 1976,…

Tax Reform and Individual Giving to Higher Education.

ERIC Educational Resources Information Center

Auten, Gerald E.; Rudney, Gabriel G.

1986-01-01

Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

The relationship between cigarette taxes and child maltreatment.

PubMed

McLaughlin, Michael

2018-05-01

Prior research suggests that income and child maltreatment are related, but questions remain about the specific types of economic factors that affect the risk of maltreatment. The need to understand the role of economics in child welfare is critical, given the significant public health costs of child maltreatment. One factor that has been overlooked is regressive taxation. This study addresses this need by examining whether state-level changes in cigarette tax rates predict changes in state-level child maltreatment rates. The results of both a fixed effects (FE) and a fixed effects instrumental variables (FE-IV) estimator show that increases in state cigarette tax rates are followed by increases in child abuse and neglect. An additional test finds that increases in the sales tax (another tax deemed to be regressive) also predict increases in child maltreatment rates. Taken as a whole, the findings suggest that regressive taxes have a significant effect on the risk of child maltreatment. Copyright © 2018 Elsevier Ltd. All rights reserved.

26 CFR 301.6361-1 - Collection and administration of qualified taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (Employee's Withholding Allowance Certificate) and W-4P (Annuitant's Request for Income Tax Withholding... to which any amount was currently collected from the taxpayer's income (including collection by... tax law against the tax imposed by such law for a taxpayer's tax liability to another State or a...

Support for School Construction: Blending Sales Tax with Property Tax.

ERIC Educational Resources Information Center

Haney, David W.; Schmidt, Mark

2002-01-01

Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

U.S. Alcohol Affordability and Real Tax Rates, 1950–2011

PubMed Central

Kerr, William C.; Paterson, Deidre; Greenfield, Thomas K.; Jones, Alison Snow; McGeary, Kerry Anne; Terza, Joseph V.; Ruhm, Christopher J.

2013-01-01

Background The affordability of alcoholic beverages, determined by the relationship of prices to incomes, may be an important factor in relation to heavy drinking, but little is known about how affordability has changed over time. Purpose To calculate real prices and affordability measures for alcoholic beverages in the U.S. over the period from 1950 to 2011. Methods Affordability is calculated as the percentage of mean disposable income required to purchase 1 drink per day of the cheapest spirits, as well as popular brands of spirits, beer and wine. Alternative income and price measures are also considered. Analyses were conducted in 2012. Results One drink per day of the cheapest brand of spirits required 0.29% of U.S. mean per capita disposable income in 2011 as compared to 1.02% in 1980, 2.24% in 1970, 3.61% in 1960 and 4.46% in 1950. One drink per day of a popular beer required 0.96% of income in 2010 compared to 4.87% in 1950, while a low-priced wine in 2011 required 0.36% of income compared to 1.05% in 1978. Reduced real federal and state tax rates were an important source of the declines in real prices. Conclusions Alcoholic beverages sold for off-premises consumption are more affordable today than at any time in the past 60 years; dramatic increases in affordability occurred particularly in the 1960s and 1970s. Declines in real prices are a major component of this change. Increases in alcoholic beverage tax rates and/or implementing minimum prices, together with indexing these to inflation could be used to mitigate further declines in real prices. PMID:23597808

Long-term economic benefits attributed to IVF-conceived children: a lifetime tax calculation.

PubMed

Connolly, Mark P; Pollard, Michael S; Hoorens, Stijn; Kaplan, Brian R; Oskowitz, Selwyn P; Silber, Sherman J

2008-09-01

To evaluate whether lifetime future net tax revenues from an in vitro fertilization (IVF)-conceived child are substantial enough to warrant public subsidy relative to the mean IVF treatment costs required to obtain 1 live birth. Mathematical generational accounting model. The model estimates direct financial interactions between the IVF-conceived child and the government during the child's projected lifetime. In the model, we accrue IVF costs required to conceive the child to the government, and then we estimate future net tax revenue to the federal and state governments from this individual, offset by direct financial transfers from the government (eg, child allowances, education, Medicare, and Social Security). We discount lifetime costs and gross tax payments at Treasury Department rates to establish the present value of investing in IVF. We applied US Congressional Budget Office projected changes in tax rates over the course of the model. An IVF-conceived child, average in every respect (eg, future earnings, healthcare consumption, and life expectancy), represents a net positive return to the government. Based on an average employed individual born in 2005, the projected net lifetime tax contribution is US $606,200. Taking into consideration IVF costs and all direct financial interactions, the net present value is US $155,870. Lifetime net taxes paid from a child relative to the child's initial IVF investment represent a 700% net return to the government in discounted US dollars from fully employed individuals. This suggests that removing barriers to IVF would have positive tax benefits for the government, notwithstanding its beneficial effect on overall economic growth.

Tax Arbitrage by Colleges and Universities. A CBO Study

ERIC Educational Resources Information Center

Congressional Budget Office, 2010

2010-01-01

Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

Can Soft Drink Taxes Reduce Population Weight?

PubMed

Fletcher, Jason M; Frisvold, David; Tefft, Nathan

2010-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

Can Soft Drink Taxes Reduce Population Weight?

PubMed Central

Fletcher, Jason M.; Frisvold, David

2009-01-01

Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

26 CFR 20.2053-9 - Deduction for certain State death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

26 CFR 1.612-2 - Allowable capital additions in case of mines.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allowable capital additions in case of mines. 1.612-2 Section 1.612-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-2 Allowable capital additions...

Treating the merger as a taxable versus tax-free combination.

PubMed

Finkler, S A; Karlinsky, S S

1985-04-01

A key issue in any business combination is whether the transaction is to be a taxable acquisition or a tax-free reorganization. Neither structure's benefits clearly dominate. Taxable acquisitions result in greater inventory cost and depreciation tax benefits to the buyer and more tax to the seller. Tax-free reorganizations allow the seller to avoid current payment of at least some taxes but result in less favorable tax benefits to the buyer. Each merger must therefore be tailored to fit the specific needs and wishes of the parties involved.

The Revenue Act of 1978: tax reform legislation continues.

PubMed

Komensky, A M

1979-04-01

The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation.

Adam Smith, Religion, and Tuition Tax Credits.

ERIC Educational Resources Information Center

Alexander, Kern

1983-01-01

Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

The potential role of a carbon tax in U.S. fiscal reform

DOE Office of Scientific and Technical Information (OSTI.GOV)

McKibbin, Warwick; The Brookings Institution, Washington, DC; Morris, Adele

This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation eachmore » year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax

Taxing Junk Food to Counter Obesity

PubMed Central

Franck, Caroline; Grandi, Sonia M.

2013-01-01

We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity. PMID:24028245

Taxing junk food to counter obesity.

PubMed

Franck, Caroline; Grandi, Sonia M; Eisenberg, Mark J

2013-11-01

We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity.

The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

ERIC Educational Resources Information Center

Council for Advancement and Support of Education, Washington, DC.

Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?

ERIC Educational Resources Information Center

Powell, David

2012-01-01

Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs is taxed away. While there is evidence that the provision of amenities responds to taxes, the literature has ignored the consequences for job…

26 CFR 20.2014-1 - Credit for foreign death taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only for...

26 CFR 20.2014-1 - Credit for foreign death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only for...

26 CFR 20.2014-1 - Credit for foreign death taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only for...

26 CFR 20.2014-1 - Credit for foreign death taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only for...

26 CFR 20.2014-1 - Credit for foreign death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only for...

Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform.

PubMed

Iglesias, Roberto Magno

2016-10-01

The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs). The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

"Green" transportation taxes and fees : a survey of Californians.

DOT National Transportation Integrated Search

2009-06-01

This report explores public opinion on a new and promising concept--green transportation taxes and fees. These are taxes and fees set at variable rates, with higher rates for more polluting vehicles and lower rates for those that pollute less. This a...

47 CFR 32.4341 - Net deferred tax liability adjustments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... in Accounts 4100 and 4340 for: (1) Tax effects of temporary differences accounted for under the flow... rates (Federal, state and local). As tax rates increase or decrease, the offsetting debit or credit will...

Can we save energy by taxing it

DOE Office of Scientific and Technical Information (OSTI.GOV)

Boshier, J.F.

1978-01-01

The political and economic implications of using investment tax credits and energy-source taxes to promote energy conservation are examined and the conclusion is reached that taxes for a controlled increase in energy prices will allow better management of the transition period, but that the proposed conservation tax credit is inadequate to reverse the trend toward energy-intensive equipment. If labor costs fall relative to capital and energy costs, it will be possible to meet the goal of full employment as well as the goal of energy conservation. Policies that promote full employment, such as the wage subsidy, will further these goals,more » which will also be encouraged by policies to stimulate investment by lowering capital costs. Inconsistencies in the National Energy Plan, such as the policy to increase spendable income, are more likely to increase consumption than conserve energy. Taxes on energy are compared under the three categories of product taxes, general (or Btu) taxes, and tariffs in terms of effectiveness and social, economic, and political effects.« less

The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

DTIC Science & Technology

1988-12-01

and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

27 CFR 40.372 - Rate of special tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... special tax. Proprietors of new businesses that have not yet begun a taxable year, as well as proprietors of existing businesses that have not yet ended a taxable year, who commence a new activity subject to... this section. (d) Short taxable year. Gross receipts for any taxable year of less than 12 months shall...

The effect of carbon tax on carbon emission abatement and GDP: a case study

NASA Astrophysics Data System (ADS)

Liu, Xiao; Leung, Yee; Xu, Yuan; Yung, Linda Chor Wing

2017-10-01

Carbon tax has been advocated as an effective economic instrument for the abatement of CO2 emission by various countries, including China, the world's biggest carbon emission country. However, carbon emission abatement cannot be done while ignoring the impact on economic growth. A delicate balance needs to be achieved between the two to find an appropriate pathway for sustainable development. This paper applies a multi-objective optimization approach to analyze the impact of levying carbon tax on the energy-intensive sectors of Guangdong province in China under the constraint of emission reduction target. This approach allows us to evaluate carbon emission minimization while maximizing GDP. For policy analysis, we construct five scenarios for evaluation and optimal choice. The results of the analysis show that a lower initial carbon tax rate is not necessarily better, and that a carbon tax is an effective means to reduce CO2 emissions while maintaining a certain level of GDP growth.

27 CFR 40.32 - Rates of special tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... begun a taxable year, as well as proprietors of existing businesses that have not yet ended a taxable... any taxable year of less than 12 months shall be annualized by multiplying the gross receipts for the... U.S.C. 5731(a)(1) imposes a special tax of $1,000 per year on every manufacturer of tobacco products...

27 CFR 44.32 - Rate of special tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... yet begun a taxable year, as well as proprietors of existing businesses that have not yet ended a... any taxable year of less than 12 months shall be annualized by multiplying the gross receipts for the.... (a) General. Title 26 U.S.C. 5731(a)(3) imposes a special tax of $1,000 per year on every export...

Does the income tax affect marital decisions?

PubMed

Alm, J; Whittington, L A

1995-12-01

"This paper discusses new empirical evidence on the role of income tax incentives in marital decisions [in the United States]. Time-series evidence suggests that taxes have a small but statistically significant effect on the aggregate marriage rate; however, this evidence is sensitive to the time period and the measure of marriage. Additional evidence, based on household longitudinal data, indicates that the probability of marriage falls and that of divorce rises with an increase in the so-called marriage tax, and that the timing of marriage (though not of divorce) is also affected by taxes. In short, there is strong evidence that taxes affect some marital decisions." excerpt

Evidence that a tax on sugar sweetened beverages reduces the obesity rate: a meta-analysis

PubMed Central

2013-01-01

Background Excess intake of sugar sweetened beverages (SSBs) has been shown to result in weight gain. To address the growing epidemic of obesity, one option is to combine programmes that target individual behaviour change with a fiscal policy such as excise tax on SSBs. This study evaluates the literature on SSB taxes or price increases, and their potential impact on consumption levels, obesity, overweight and body mass index (BMI). The possibility of switching to alternative drinks is also considered. Methods The following databases were used: Pubmed/Medline, The Cochrane Database of Systematic Reviews, Google Scholar, Econlit, National Bureau of Economics Research (NBER), Research Papers in Economics (RePEc). Articles published between January 2000 and January 2013, which reported changes in diet or BMI, overweight and/or obesity due to a tax on, or price change of, SSBs were included. Results Nine articles met the criteria for the meta-analysis. Six were from the USA and one each from Mexico, Brazil and France. All showed negative own-price elasticity, which means that higher prices are associated with a lower demand for SSBs. Pooled own price-elasticity was -1.299 (95% CI: -1.089 - -1.509). Four articles reported cross-price elasticities, three from the USA and one from Mexico; higher prices for SSBs were associated with an increased demand for alternative beverages such as fruit juice (0.388, 95% CI: 0.009 – 0.767) and milk (0.129, 95% CI: -0.085 – 0.342), and a reduced demand for diet drinks (-0.423, 95% CI: -0.628 - -1.219). Six articles from the USA showed that a higher price could also lead to a decrease in BMI, and decrease the prevalence of overweight and obesity. Conclusions Taxing SSBs may reduce obesity. Future research should estimate price elasticities in low- and middle-income countries and identify potential health gains and the wider impact on jobs, monetary savings to the health sector, implementation costs and government revenue. Context

The Impact of Taxes on Competition for CEOs.

PubMed

Krenn, Peter

2017-07-03

This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market. Further, the paper shows that increasing the wage tax rate unilaterally can have an ambiguous effect on observed gross compensation levels. However, in a local labor market for CEOs, observed gross fixed salaries should decline in the wage tax rate. Tax effects in a market for CEOs is a particularly interesting topic because recent developments with respect to compensation practices of top-level managers have opened a public debate about the use of instruments for regulating compensation of those managers. Furthermore, many countries around the world use tax incentives in order to facilitate immigration of highly skilled human resources. The investigation follows an analytical economics-based approach by extending an LEN model with elements of competition for scarce human resources and income taxation. It investigates the impact of differential taxation on the competition between two firms for the exclusive service of a unique, highly skilled CEO.

The Impact of Taxes on Competition for CEOs

PubMed Central

Krenn, Peter

2017-01-01

Abstract This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market. Further, the paper shows that increasing the wage tax rate unilaterally can have an ambiguous effect on observed gross compensation levels. However, in a local labor market for CEOs, observed gross fixed salaries should decline in the wage tax rate. Tax effects in a market for CEOs is a particularly interesting topic because recent developments with respect to compensation practices of top-level managers have opened a public debate about the use of instruments for regulating compensation of those managers. Furthermore, many countries around the world use tax incentives in order to facilitate immigration of highly skilled human resources. The investigation follows an analytical economics-based approach by extending an LEN model with elements of competition for scarce human resources and income taxation. It investigates the impact of differential taxation on the competition between two firms for the exclusive service of a unique, highly skilled CEO. PMID:29097851

41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

Code of Federal Regulations, 2010 CFR

2010-07-01

... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal tax... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are income taxes to be...

41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

Code of Federal Regulations, 2010 CFR

2010-07-01

... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal tax... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are income taxes to be...

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

Changes in private alcohol importation after alcohol tax reductions and import allowance increases in Denmark

PubMed Central

Grittner, Ulrike; Bloomfield, Kim

2010-01-01

AIMS This paper examines changes in alcohol import in Denmark between 2003 and 2006, after the excise tax on spirits in Denmark was lowered by 45% on October 1, 2003 and travellers’ allowances for alcohol import were increased on January1, 2004. Additionally, the paper seeks to develop a profile of alcohol importers and analyse the relation between the distance to the German border and import behaviour, as Germany is the main alcohol import country for Denmark. DATA Cross-sectional and panel data from Denmark, from 2003 to 2006, were analyzed. Samples were collected by telephone interviews, using random digit dialing. RESULTS While the percentage of people who imported alcohol fell over time, the amount of alcohol purchased rose for those who did import. Distance to the German border was inversely related to the likelihood of importing and the level of imported amounts. Heavy drinkers and those with higher incomes were more likely to import, and heavy drinkers imported higher amounts than moderate drinkers or abstainers. CONCLUSION Distance of residence from the German border, socio-economic status and drinking behaviour are related to private alcohol import in Denmark. Policy changes resulted in a shift to fewer people importing higher amounts of alcohol so that the overall import level did not change substantially. PMID:21532978

Fiscal Restraints and the Burden of Local and State Taxes.

ERIC Educational Resources Information Center

De Tray, Dennis; And Others

Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

Utility Tax Avoidance Program in Germany

DTIC Science & Technology

2010-09-29

Defense Education Activity IMCOM-E Installation Management Command - Europe Region LQA Living Quarters Allowance TRO Tax Relief Office USD(P&R) Under...receive Living Quarters Allowance ( LQA ), which is designed to cover the actual cost for rent, utilities, and other expenses required by law or custom up...to the maximum allowable LQA amount. Benefits of Participation in the UTAP Participation in UTAP allows DOD personnel to avoid paying VAT on their

Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

ERIC Educational Resources Information Center

Koonce, Joan; Scarrow, Andrea; Palmer, Lance

2016-01-01

Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

Tax Breaks for Training.

ERIC Educational Resources Information Center

Feuer, Dale

1986-01-01

Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

26 CFR 1.826-5 - Attribution of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) § 1.826-5 Attribution of tax. (a) In general. Section 826(e) provides that a reciprocal making the election allowed by section 826(a) shall be credited with so much of the tax paid by the attorney-in-fact as is attributable to the income received by the attorney-in-fact from the reciprocal in such taxable...

27 CFR 19.222 - Basic tax law provisions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

27 CFR 19.222 - Basic tax law provisions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

27 CFR 19.222 - Basic tax law provisions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

27 CFR 19.222 - Basic tax law provisions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

The virtuous tax: lifesaving and crime-prevention effects of the 1991 federal alcohol-tax increase.

PubMed

Cook, Philip J; Durrance, Christine Piette

2013-01-01

The last time that federal excise taxes on alcoholic beverages were increased was 1991. The changes were larger than the typical state-level changes that have been used to study price effects, but the consequences have not been assessed due to the lack of a control group. Here we develop and implement a novel method for utilizing interstate heterogeneity to estimate the aggregate effects of a federal tax increase on rates of injury fatality and crime. We provide evidence that the relative importance of alcohol in violence and injury rates is directly related to per capita consumption, and build on that finding to generate estimates. A conservative estimate is that the federal tax (which increased alcohol prices by 6% initially) reduced injury deaths by 4.5% (6480 deaths), in 1991, and had a still larger effect on violent crime. Copyright © 2012 Elsevier B.V. All rights reserved.

78 FR 75483 - Federal Travel Regulation (FTR); Relocation Allowances; Commuted Rate

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... Allowances; Commuted Rate AGENCY: Office of Governmentwide Policy (OGP), U.S. General Services Administration (GSA). ACTION: Final rule. SUMMARY: The GSA, OGP, is providing a workable commuted rate to be used by.... 5724(c) requires that GSA maintain a commuted rate incorporating all aspects of household goods...

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

Tax revenue in Mississippi communities following implementation of smoke-free ordinances: an examination of tourism and economic development tax revenues.

PubMed

McMillen, Robert; Shackelford, Signe

2012-10-01

There is no safe level of exposure to tobacco smoke. More than 60 Mississippi communities have passed smoke-free ordinances in the past six years. Opponents claim that these ordinances harm local businesses. Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues. This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances. Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue. No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.

77 FR 8753 - Furnishing Identifying Number of Tax Return Preparer

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-15

... return preparer must be an attorney, certified public accountant, enrolled agent, or registered tax... ``decided to allow certain individuals who are not attorneys, certified public accountants, enrolled agents... may obtain a PTIN: (1) Tax return preparers supervised by attorneys, certified public accountants...

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed Central

Carpenter, C E

1992-01-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection. PMID:1464540

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed

Carpenter, C E

1992-12-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection.

Local Taxes, Schooling, and Jobs in Illinois.

ERIC Educational Resources Information Center

Sander, William; Krautmann, Anthony C.

1991-01-01

Examines effects of local taxes and schooling on private nonfarm employment growth in Illinois since 1980, assessing educational outcomes determinants (ACT scores, school attendance, and dropout rates). Jobs are negatively affected by property taxes, positively affected by ACT scores, and unaffected by expenditures per pupil. Family background…

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

PubMed Central

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-01-01

Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

PubMed

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-08-01

To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

26 CFR 31.3402(m)-1 - Withholding allowances.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Withholding allowances. 31.3402(m)-1 Section 31.3402(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(m)-1 Withholding allowances. (a) General rule. An employee may...

26 CFR 31.3402(m)-1 - Withholding allowances.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding allowances. 31.3402(m)-1 Section 31.3402(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(m)-1 Withholding allowances. (a) General rule. An employee may...

The impact of tobacco taxes on mortality in the USA, 1970-2005.

PubMed

Bowser, Diana; Canning, David; Okunogbe, Adeyemi

2016-01-01

This paper aimed to estimate the effect of tobacco taxes on total mortality and cause-specific mortality in the 50 States plus the District of Columbia, USA, over the period 1970-2005 as well as the net effect on deaths averted in 2010. We used a fixed effects panel regression to measure the impact of changes in total tobacco taxes on total and cause-specific mortality rates over the period 1970-2005, using a 5-year lag structure between changes in tobacco taxes and mortality rates. The estimates were used to determine the number of deaths averted in the year 2010 by tobacco tax increases over the period 1970-2005. Descriptive results showed that nominal total tobacco tax increased from US$0.18 in 1970 to US$1.24 in 2005, which after adjusting to 2005 US$, corresponds to an increase in real total tobacco tax from US$ 0.89 in 1970 to US$ 1.24 in 2005. We found that increases in total tobacco tax were beneficial, with a $1 increase in total tobacco tax decreasing overall mortality rate by 8.0%. Based on these results, we estimated a net saving of 53 300 lives in 2010 due to the tobacco tax changes over the period 1970-2005. Our results demonstrate that higher tobacco taxes lead to lower total mortality rates and avoided deaths. Strong tobacco tax policies are essential to improving overall population health. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

The Spanish tobacco tax loopholes and their consequences.

PubMed

López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

2013-05-01

The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

Maryland Alcohol Sales Tax and Sexually Transmitted Infections: A Natural Experiment.

PubMed

Staras, Stephanie A S; Livingston, Melvin D; Wagenaar, Alexander C

2016-03-01

Sexually transmitted infections are common causes of morbidity and mortality, including infertility and certain types of cancer. Alcohol tax increases may decrease sexually transmitted infection rates overall and differentially across population subgroups by decreasing alcohol consumption in general and prior to sex, thus decreasing sexual risk taking and sexually transmitted infection acquisition. This study investigated the effects of a Maryland increase in alcohol beverage sales tax on statewide gonorrhea and chlamydia rates overall and within age, gender, and race/ethnicity subpopulations. This study used an interrupted time series design, including multiple cross-state comparisons, to examine the effects of the 2011 alcohol tax increase in Maryland on chlamydia and gonorrhea cases reported to the U.S. National Notifiable Disease Surveillance System for January 2003 to December 2012 (N=120 repeated monthly observations, analyzed in 2015). Effects were assessed with Box-Jenkins autoregressive moving average models with structural parameters. After the alcohol-specific sales tax increase, gonorrhea rates decreased 24% (95% CI=11%, 37%), resulting in 1,600 fewer statewide gonorrhea cases annually. Cohen's d indicated a substantial effect of the tax increase on gonorrhea rates (range across control group models, -1.25 to -1.42). The study did not find evidence of an effect on chlamydia or differential effects across age, race/ethnicity, or gender subgroups. Results strengthen the evidence from prior studies of alcohol taxes influencing gonorrhea rates and extend health prevention effects from alcohol excise to sales taxes. Alcohol tax increases may be an efficient strategy for reducing sexually transmitted infections. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

27 CFR 26.264 - Determination of tax on wine.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wine. 26.264 Section 26.264 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.264 Determination of tax on wine. If the certificate prescribed in § 26.205 covers wine, the wine tax will be collected at the rates imposed by section 5041...

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

ERIC Educational Resources Information Center

Southern Education Foundation, 2011

2011-01-01

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

Effect of weight-mile tax on road damage in Oregon

DOT National Transportation Integrated Search

1999-09-01

Oregon's weight-mile tax was amended in 1990 to provide for a lower tax rate for trucks weighing more than 80,000 pounds if they added axles. The additional axles within a weight class reduce the amount of road damage. The tax break was largely based...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

Associations between state-level soda taxes and adolescent body mass index.

PubMed

Powell, Lisa M; Chriqui, Jamie; Chaloupka, Frank J

2009-09-01

Soft drink consumption has been linked with higher energy intake, obesity, and poorer health. Fiscal pricing policies such as soda taxes may lower soda consumption and, in turn, reduce weight among U.S. adolescents. This study used multivariate linear regression analyses to examine the associations between state-level grocery store and vending machine soda taxes and adolescent body mass index (BMI). We used repeated cross-sections of individual-level data on adolescents drawn from the Monitoring the Future surveys combined with state-level tax data and local area contextual measures for the years 1997 through 2006. The results showed no statistically significant associations between state-level soda taxes and adolescent BMI. Only a weak economic and statistically significant effect was found between vending machine soda tax rates and BMI among teens at risk for overweight. Current state-level tax rates are not found to be significantly associated with adolescent weight outcomes. It is likely that taxes would need to be raised substantially to detect significant associations between taxes and adolescent weight.

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

Attention to state, local taxes can save producers money

DOE Office of Scientific and Technical Information (OSTI.GOV)

Eggett, R.K.

1997-11-17

A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US imposemore » a variety of taxes in a variety of ways, and your company`s operations may span a number of them. The goal is to lower one`s overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible.« less

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 24.270 - Determination of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consumption or sale. Section 5041 of title 26, United States Code, imposes an excise tax, at the rates..., which contain 24 percent or less of alcohol by volume) produced in or imported into the United States. Wine containing more that 24 percent of alcohol by volume is classed as distilled spirits and taxed...

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

Erosion of State Alcohol Excise Taxes in the United States.

PubMed

Naimi, Timothy S; Blanchette, Jason G; Xuan, Ziming; Chaloupka, Francis J

2018-01-01

In the United States, excessive alcohol consumption is responsible for 88,000 deaths annually and cost $249 billion, or $2.05 per drink, in 2010. Specific excise taxes, the predominant form of alcohol taxation in the United States, are based on the volume of alcohol sold rather than a percentage of price and can thus degrade over time because of inflation. The objective of this study was to describe changes in inflation-adjusted state alcohol excise taxes on a beverage-specific basis. State-level data on specific excise taxes were obtained from the Alcohol Policy Information System and the Tax Foundation. Excise tax rates were converted into the tax per standard U.S. drink (14 g of ethanol) for beer, wine, and distilled spirits, and converted into 2015 dollars using annual Consumer Price Index data. Across U.S. states, the average state alcohol excise tax per drink in 2015 was $0.03 for beer, $0.05 for distilled spirits, and $0.03 for wine. From 1991 to 2015, the average inflation-adjusted (in 2015 dollars) state alcohol excise tax rate declined 30% for beer, 32% for distilled spirits, and 27% for wine. Percentage declines in state excise taxes since their inception were more than twice as large as those from 1991 to 2015. In 2015, average state specific excise taxes were $0.05 or less per standard drink across all beverage types and have experienced substantial inflation-adjusted declines.

Excise Taxes and the Price Elasticity of Demand.

ERIC Educational Resources Information Center

Gamble, Ralph C., Jr.

1989-01-01

Points out that, although the analysis of the imposition of an excise tax is widely used in economics courses, the consequences of a change in the tax rate are different and ignored. This article presents an effective way to teach about such a change. (GG)

Cigarette taxes and respiratory cancers: new evidence from panel co-integration analysis.

PubMed

Liu, Echu; Yu, Wei-Choun; Hsieh, Hsin-Ling

2011-01-01

Using a set of state-level longitudinal data from 1954 through 2005, this study investigates the "long-run equilibrium" relationship between cigarette excise taxes and the mortality rates of respiratory cancers in the United States. Statistical tests show that both cigarette excise taxes in real terms and mortality rates from respiratory cancers contain unit roots and are co-integrated. Estimates of co-integrating vectors indicated that a 10 percent increase in real cigarette excise tax rate leads to a 2.5 percent reduction in respiratory cancer mortality rate, implying a decline of 3,922 deaths per year, on a national level in the long run. These effects are statistically significant at the one percent level. Moreover, estimates of co-integrating vectors show that higher cigarette excise tax rates lead to lower mortality rates in most states; however, this relationship does not hold for Alaska, Florida, Hawaii, and Texas.

Human T Cell Leukemia Virus Type 2 Tax-Mediated NF-κB Activation Involves a Mechanism Independent of Tax Conjugation to Ubiquitin and SUMO

PubMed Central

Journo, Chloé; Bonnet, Amandine; Favre-Bonvin, Arnaud; Turpin, Jocelyn; Vinera, Jennifer; Côté, Emilie; Chevalier, Sébastien Alain; Kfoury, Youmna; Bazarbachi, Ali

2013-01-01

Permanent activation of the NF-κB pathway by the human T cell leukemia virus type 1 (HTLV-1) Tax (Tax1) viral transactivator is a key event in the process of HTLV-1-induced T lymphocyte immortalization and leukemogenesis. Although encoding a Tax transactivator (Tax2) that activates the canonical NF-κB pathway, HTLV-2 does not cause leukemia. These distinct pathological outcomes might be related, at least in part, to distinct NF-κB activation mechanisms. Tax1 has been shown to be both ubiquitinated and SUMOylated, and these two modifications were originally proposed to be required for Tax1-mediated NF-κB activation. Tax1 ubiquitination allows recruitment of the IKK-γ/NEMO regulatory subunit of the IKK complex together with Tax1 into centrosome/Golgi-associated cytoplasmic structures, followed by activation of the IKK complex and RelA/p65 nuclear translocation. Herein, we compared the ubiquitination, SUMOylation, and acetylation patterns of Tax2 and Tax1. We show that, in contrast to Tax1, Tax2 conjugation to endogenous ubiquitin and SUMO is barely detectable while both proteins are acetylated. Importantly, Tax2 is neither polyubiquitinated on lysine residues nor ubiquitinated on its N-terminal residue. Consistent with these observations, Tax2 conjugation to ubiquitin and Tax2-mediated NF-κB activation is not affected by overexpression of the E2 conjugating enzyme Ubc13. We further demonstrate that a nonubiquitinable, non-SUMOylable, and nonacetylable Tax2 mutant retains a significant ability to activate transcription from a NF-κB-dependent promoter after partial activation of the IKK complex and induction of RelA/p65 nuclear translocation. Finally, we also show that Tax2 does not interact with TRAF6, a protein that was shown to positively regulate Tax1-mediated activation of the NF-κB pathway. PMID:23135727

Attention oilheat marketers: Turn brownfields into greenbacks using property tax reductions

DOE Office of Scientific and Technical Information (OSTI.GOV)

Airst, R.L.

A readily available, yet sorely under-utilized, means of enhancing the cash flow of properties burdened with environmental contamination or compliance costs is property tax abatement. Unfortunately, too many oil dealers unknowingly accept the fact that their contaminated properties are presently being taxed as though they were clean. Dealers can also participate in state programs which encourage landowners to cleanup and rehabilitate contaminated sites. Some of these legislative initiatives offer economic and tax incentives which allow owners to revitalize their properties without being fully taxed on any increase in value. Practical guidance is given on how fueloil suppliers can obtain propertymore » tax reductions which reflect the economic impact of any prevailing environmental problems. Fueloil companies who lease property can also benefit from property tax reductions. Many commercial leases call for the tenant to pay the property taxes. Tenant/suppliers with this type of obligation benefit when the property taxes are reduced.« less

Utility Tax Relief Program in the Netherlands

DTIC Science & Technology

2010-01-06

Management Command, Europe Region LQA Living Quarters Allowance VAT Value Added Tax INSPECTOR GENERAL DEPARTMENT OF DEFENSE 400 ARMY NAVY DRIVE...savings on their utility bills. However, for DOD civilians receiving Living Quarters Allowance ( LQA ),2 DOD realizes the cost savings through reduced... LQA payments, unless the civilian’s housing expenses exceed the maximum allowable LQA . 1 For the purpose of this report, DOD personnel refers to

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

Tax Reform: Its Impact on Agriculture. Agricultural Outlook. Special Reprint.

ERIC Educational Resources Information Center

Economic Research Service (USDA), Washington, DC.

While tax reforms proposed by Bradley-Gephart, Kemp-Kasten, and the Reagan Administration differ in specifics, all three would reduce marginal tax rates and broaden the income tax base by eliminating many of the special provisions that have crept into the system over the years--agriculture benefits from a variety of these special provisions. This…

The impact of the tax system on health insurance coverage.

PubMed

Gruber, J

2001-01-01

A central question in health economics is the extent to which this tax subsidization matters for the health insurance coverage of the U.S. population. I assess the impact of taxes on health insurance by using the considerable existing variation in tax subsidies, both at a point in time and across time. I do so by putting together data from more than a decade of Current Population Survey (CPS) data sets, and matching to workers in those data sets their tax subsidies to health insurance coverage. I find that the elasticity of insurance eligibility of workers is at least -0.6, and that the elasticity of own insurance coverage is roughly similar; the results imply that most of the impact of taxes on insurance coverage arise through firm offering and eligibility decisions. I also find that higher tax rates induce more private coverage through other sources, but less public coverage, so that overall there is a reduction in the rate of uninsurance that is comparable to the change in own employer-provided insurance coverage.

Non-linear effects of soda taxes on consumption and weight outcomes.

PubMed

Fletcher, Jason M; Frisvold, David E; Tefft, Nathan

2015-05-01

The potential health impacts of imposing large taxes on soda to improve population health have been of interest for over a decade. As estimates of the effects of existing soda taxes with low rates suggest little health improvements, recent proposals suggest that large taxes may be effective in reducing weight because of non-linear consumption responses or threshold effects. This paper tests this hypothesis in two ways. First, we estimate non-linear effects of taxes using the range of current rates. Second, we leverage the sudden, relatively large soda tax increase in two states during the early 1990s combined with new synthetic control methods useful for comparative case studies. Our findings suggest virtually no evidence of non-linear or threshold effects. Copyright © 2014 John Wiley & Sons, Ltd.

Impact of the level of state tax code progressivity on children's health outcomes.

PubMed

Granruth, Laura Brierton; Shields, Joseph J

2011-08-01

This research study examines the impact of the level of state tax code progressivity on selected children's health outcomes. Specifically, it examines the degree to which a state's tax code ranking along the progressive-regressive continuum relates to percentage of low birthweight babies, infant and child mortality rates, and percentage of uninsured children. Using data merged from a number of public data sets, the authors find that the level of state tax code progressivity is a factor in state rates of infant and child mortality. States with lower median incomes and regressive tax policies have the highest rates of infant and child mortality.With regard to the percentage of children 17 years of age and below who lack health insurance, it is found that larger states with regressive tax policies have the largest percentage of uninsured children. In general, more heavily populated states with more progressive tax codes have healthier children. The implications of these findings are discussed in terms of tax policy and the well-being of children as well as for social work education, social work practice, and social work research.

Effective prevention against risky underage drinking--the need for higher excise taxes on alcoholic beverages in Germany.

PubMed

Adams, Michael; Effertz, Tobias

2010-01-01

The study aimed to explore the place of taxation in preventing underage binge drinking in Germany. We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge drinking. Germany applies lower taxes than many other European countries and alcohol beverage prices have decreased by 30% relative to overall price levels during the last 40 years. An optimal tax rate for reducing underage drinking would be set between the European average tax rates and Scandinavian tax rate levels.

41 CFR 301-11.521 - Must I file a claim to be reimbursed for the additional income taxes incurred?

Code of Federal Regulations, 2010 CFR

2010-07-01

... be reimbursed for the additional income taxes incurred? 301-11.521 Section 301-11.521 Public... ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Employee Responsibilities § 301-11.521 Must I file a claim to be reimbursed for the additional...

41 CFR 301-11.621 - Must I file a claim to be reimbursed for the additional income taxes incurred?

Code of Federal Regulations, 2010 CFR

2010-07-01

... be reimbursed for the additional income taxes incurred? 301-11.621 Section 301-11.621 Public... ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Employee Responsibilities § 301-11.621 Must I file a claim to be reimbursed for the additional...

Cigarette Tax Increase and Infant Mortality

PubMed Central

Warner, Kenneth E.; Pordes, Elisabeth; Davis, Matthew M.

2016-01-01

BACKGROUND AND OBJECTIVE: Maternal smoking increases the risk for preterm birth, low birth weight, and sudden infant death syndrome, which are all causes of infant mortality. Our objective was to evaluate if changes in cigarette taxes and prices over time in the United States were associated with a decrease in infant mortality. METHODS: We compiled data for all states from 1999 to 2010. Time-series models were constructed by infant race for cigarette tax and price with infant mortality as the outcome, controlling for state per-capita income, educational attainment, time trend, and state random effects. RESULTS: From 1999 through 2010, the mean overall state infant mortality rate in the United States decreased from 7.3 to 6.2 per 1000 live births, with decreases of 6.0 to 5.3 for non-Hispanic white and 14.3 to 11.3 for non-Hispanic African American infants (P < .001). Mean inflation-adjusted state and federal cigarette taxes increased from $0.84 to $2.37 per pack (P < .001). In multivariable regression models, we found that every $1 increase per pack in cigarette tax was associated with a change in infant deaths of −0.19 (95% confidence interval −0.33 to −0.05) per 1000 live births overall, including changes of −0.21 (−0.33 to −0.08) for non-Hispanic white infants and −0.46 (−0.90 to −0.01) for non-Hispanic African American infants. Models for cigarette price yielded similar findings. CONCLUSIONS: Increases in cigarette taxes and prices are associated with decreases in infant mortality rates, with stronger impact for African American infants. Federal and state policymakers may consider increases in cigarette taxes as a primary prevention strategy for infant mortality. PMID:26628730

Cigarette Tax Increase and Infant Mortality.

PubMed

Patrick, Stephen W; Warner, Kenneth E; Pordes, Elisabeth; Davis, Matthew M

2016-01-01

Maternal smoking increases the risk for preterm birth, low birth weight, and sudden infant death syndrome, which are all causes of infant mortality. Our objective was to evaluate if changes in cigarette taxes and prices over time in the United States were associated with a decrease in infant mortality. We compiled data for all states from 1999 to 2010. Time-series models were constructed by infant race for cigarette tax and price with infant mortality as the outcome, controlling for state per-capita income, educational attainment, time trend, and state random effects. From 1999 through 2010, the mean overall state infant mortality rate in the United States decreased from 7.3 to 6.2 per 1000 live births, with decreases of 6.0 to 5.3 for non-Hispanic white and 14.3 to 11.3 for non-Hispanic African American infants (P < .001). Mean inflation-adjusted state and federal cigarette taxes increased from $0.84 to $2.37 per pack (P < .001). In multivariable regression models, we found that every $1 increase per pack in cigarette tax was associated with a change in infant deaths of -0.19 (95% confidence interval -0.33 to -0.05) per 1000 live births overall, including changes of -0.21 (-0.33 to -0.08) for non-Hispanic white infants and -0.46 (-0.90 to -0.01) for non-Hispanic African American infants. Models for cigarette price yielded similar findings. Increases in cigarette taxes and prices are associated with decreases in infant mortality rates, with stronger impact for African American infants. Federal and state policymakers may consider increases in cigarette taxes as a primary prevention strategy for infant mortality. Copyright © 2016 by the American Academy of Pediatrics.

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 20.2011-1 - Credit for State death taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... States § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation. (a) Election available...) for a taxable year only if all of the taxes for which a credit is allowable to the taxpayer under... of foreign tax credits from other taxable years shall not be taken into account in determining...

26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

34 CFR 222.67 - What tax rates does the Secretary use if real property is assessed at different percentages of...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false What tax rates does the Secretary use if real property is assessed at different percentages of true value? 222.67 Section 222.67 Education Regulations of the Offices of the Department of Education OFFICE OF ELEMENTARY AND SECONDARY EDUCATION, DEPARTMENT OF...

26 CFR 48.4071-1 - Imposition and rates of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

26 CFR 48.4071-1 - Imposition and rates of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

26 CFR 48.4071-1 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

26 CFR 48.4071-1 - Imposition and rates of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

Tax subsidies for private health insurance - july 2009 update.

PubMed

Burman, Len; Khitatrakun, Surachai; Goodell, Sarah

2009-07-01

Tax subsides for employer-sponsored health insurance are the largest subsidy for private health insurance and support key mechanisms of the U.S. insurance system, but they overwhelmingly benefit high-wage employees. When employers purchase or provide insurance for their employees, their contributions to the premium are excluded from income and payroll taxes. This tax exclusion provided more than $100 billion in income and payroll tax subsidies in 2002. High-income workers benefit more from these subsidies than those with lower incomes because of their higher marginal tax rate. Applying the tax exclusion in their respective tax brackets means high-income families (those earning more than $200,000) receive a subsidy worth one-third of the premium, while the lowest income families receive a subsidy worth just 10 percent. Despite these issues, ESI is a successful mechanism in many ways, covering a significant majority of Americans and providing a good pooling mechanism.

5 CFR 591.104 - Higher initial maximum uniform allowance rate.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Higher initial maximum uniform allowance rate. 591.104 Section 591.104 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE... initial year a new style or type of minimum basic uniform is required for a category of employees, an...

26 CFR 1.905-2 - Conditions of allowance of credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrued on its books. (iii) A computation of the foreign tax based on income from the foreign country carried on the books and at current rates of tax to be established by data such as excerpts from the foreign law, assessment notices, or other documentary evidence thereof. (iv) A bond, if deemed necessary...

26 CFR 20.2013-1 - Credit for tax on prior transfers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2013-1 Credit for tax on prior transfers. (a) In general. A credit is allowed under section 2013...

26 CFR 20.2013-1 - Credit for tax on prior transfers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2013-1 Credit for tax on prior transfers. (a) In general. A credit is allowed under section 2013...

26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Islands will be computed as follows: (A) Add to the income tax liability incurred to the Virgin Islands...) Add to the income tax liability incurred to the Virgin Islands any credit against the tax allowed... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Limitation on reduction in income tax liability...

26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Islands will be computed as follows: (A) Add to the income tax liability incurred to the Virgin Islands...) Add to the income tax liability incurred to the Virgin Islands any credit against the tax allowed... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Limitation on reduction in income tax liability...

26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Islands will be computed as follows: (A) Add to the income tax liability incurred to the Virgin Islands...) Add to the income tax liability incurred to the Virgin Islands any credit against the tax allowed... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Limitation on reduction in income tax liability...

26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Islands will be computed as follows: (A) Add to the income tax liability incurred to the Virgin Islands...) Add to the income tax liability incurred to the Virgin Islands any credit against the tax allowed... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Limitation on reduction in income tax liability...

26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Islands will be computed as follows: (A) Add to the income tax liability incurred to the Virgin Islands...) Add to the income tax liability incurred to the Virgin Islands any credit against the tax allowed... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Limitation on reduction in income tax liability...

26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

26 CFR 1.511-4 - Minimum tax for tax preferences.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

Effect of Maryland's 2011 Alcohol Sales Tax Increase on Alcohol-Positive Driving.

PubMed

Lavoie, Marie-Claude; Langenberg, Patricia; Villaveces, Andres; Dischinger, Patricia C; Simoni-Wastila, Linda; Hoke, Kathleen; Smith, Gordon S

2017-07-01

The 2011 Maryland alcohol sales tax increase from 6% to 9% provided an opportunity to evaluate the impact on rates of alcohol-positive drivers involved in injury crashes. Maryland police crash reports from 2001 to 2013 were analyzed using an interrupted time series design and a multivariable analysis employing generalized estimating equations models with a negative binomial distribution. Data were analyzed in 2014-2015. There was a significant gradual annual reduction of 6% in the population-based rate of all alcohol-positive drivers (p<0.03), and a 12% reduction for drivers aged 15-20 years (p<0.007), and 21-34 years (p<0.001) following the alcohol sales tax increase. There were no significant changes in rates of alcohol-positive drivers aged 35-54 years (rate ratio, 0.98; 95% CI=0.89, 1.09). Drivers aged ≥55 years had a significant immediate 10% increase in the rate of alcohol-positive drivers (rate ratio, 1.10; 95% CI=1.04, 1.16) and a gradual increase of 4.8% per year after the intervention. Models using different denominators and controlling for multiple factors including a proxy for unmeasured factors found similar results overall. The 2011 Maryland alcohol sales tax increase led to a significant reduction in the rate of all alcohol-positive drivers involved in injury crashes especially among drivers aged 15-34 years. This is the first study to examine the impact of alcohol sales taxes on crashes; previous research focused on excise tax. Increasing alcohol taxes is an important but often neglected intervention to reduce alcohol-impaired driving. Copyright © 2017 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Analysis of Student Loan Special Rate Allowances and Servicing Costs.

ERIC Educational Resources Information Center

Technology Management, Inc., Cambridge, MA.

This document addresses two separate, though related aspects of the operation of the Guaranteed Student Loan Program (GSLP): (1) the mechanism for setting the special rate allowance (SRA); and (2) the effect of the operating requirements of the program on lender servicing costs. The study develops recommendations for improving both aspects of the…

The growth of government annual budget through taxes collection

NASA Astrophysics Data System (ADS)

Maiga, Sekou; Xu, Feng Ju

2017-09-01

In this case study we examine the relationship between the collection of taxes and the growth of government annual revenues (case of republic of Mali). Taxation is the most important source of revenue for modern governments, typically accounting for ninety percent or more of their income, Taxes revenues has contributed a big chunk of funds to the Malian Treasury, about 40%, with our focus being on the years (2012-2017). The primary economic goals of developing countries are to increase the rate of economic growth and hence per capita income, which leads to a higher standard of living. Government needs money to be able to execute its social obligations to the public and these social obligations include but not limited to the provision of infrastructure and social services. Progressive tax rate can be employed to achieve equitable distribution of resources. After economic modeling and estimation, we realized that there is a positive correlation between taxes collection changes and the government annual revenue.

Paying for individual health insurance through tax-sheltered cafeteria plans.

PubMed

Hall, Mark A; Monahan, Amy B

2010-01-01

When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan.

Do healthcare tax credits help poor-health individuals on low incomes?

PubMed

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

26 CFR 1.1020-1 - Election as to amounts allowed in respect of depreciation, etc., before 1952.

Code of Federal Regulations, 2010 CFR

2010-04-01

... revenue district in which the income tax return for the year of the election is required to be filed. For... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election as to amounts allowed in respect of..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Basis Rules of General Application...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

Soda taxes, soft drink consumption, and children's body mass index.

PubMed

Sturm, Roland; Powell, Lisa M; Chriqui, Jamie F; Chaloupka, Frank J

2010-05-01

Taxes on sugar-sweetened beverages have been proposed to combat obesity. Using data on state sales taxes for soda and individual-level data on children, we examine whether small taxes are likely to change consumption and weight gain or whether larger tax increases would be needed. We find that existing taxes on soda, which are typically not much higher than 4 percent in grocery stores, do not substantially affect overall levels of soda consumption or obesity rates. We do find, however, that subgroups of at-risk children--children who are already overweight, come from low-income families, or are African American--may be more sensitive than others to soda taxes, especially when soda is available at school. A greater impact of these small taxes could come from the dedication of the revenues they generate to other obesity prevention efforts rather than through their direct effect on consumption.

Do alcohol excise taxes affect traffic accidents? Evidence from Estonia.

PubMed

Saar, Indrek

2015-01-01

This article examines the association between alcohol excise tax rates and alcohol-related traffic accidents in Estonia. Monthly time series of traffic accidents involving drunken motor vehicle drivers from 1998 through 2013 were regressed on real average alcohol excise tax rates while controlling for changes in economic conditions and the traffic environment. Specifically, regression models with autoregressive integrated moving average (ARIMA) errors were estimated in order to deal with serial correlation in residuals. Counterfactual models were also estimated in order to check the robustness of the results, using the level of non-alcohol-related traffic accidents as a dependent variable. A statistically significant (P <.01) strong negative relationship between the real average alcohol excise tax rate and alcohol-related traffic accidents was disclosed under alternative model specifications. For instance, the regression model with ARIMA (0, 1, 1)(0, 1, 1) errors revealed that a 1-unit increase in the tax rate is associated with a 1.6% decrease in the level of accidents per 100,000 population involving drunk motor vehicle drivers. No similar association was found in the cases of counterfactual models for non-alcohol-related traffic accidents. This article indicates that the level of alcohol-related traffic accidents in Estonia has been affected by changes in real average alcohol excise taxes during the period 1998-2013. Therefore, in addition to other measures, the use of alcohol taxation is warranted as a policy instrument in tackling alcohol-related traffic accidents.

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2011 CFR

2011-04-01

... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... INTERPRETATIONS Pt. 2, App. C Appendix C to Part 2—Nationwide Proceeding Computation of Federal Income Tax...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... INTERPRETATIONS Pt. 2, App. C Appendix C to Part 2—Nationwide Proceeding Computation of Federal Income Tax...

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

Council tax valuation band of patient residence and clinical contacts in a general practice

PubMed Central

Beale, Norman; Taylor, Gordon; Straker-Cook, Dawn; Peart, Carole; Gwynne, Mark

2005-01-01

Background There is a dearth of data relating UK general practice workload to personal and social markers of individual patients. Aim To test whether there is a significant association between general practice patient contact rates and the council tax valuation band of their residential address. Design of study Cross-sectional analyses using data recorded, over 1 year, for over 3300 general practice patients. Setting One medium-sized group practice in an industrialised English market town. Method Face-to-face contacts between the patients and the doctors and nurses in the practice were compared by patient age, sex, registration period, distance from surgery, Underprivileged Area 8 (UPA8) score, and council tax valuation band. Results Patient sex, age, recent registration, distance from surgery, and council tax valuation band were each significantly associated with face-to-face contact rate in univariate analyses. UPA8 score was not significantly associated with contact rates. On multivariate testing, sex, age, recent registration, and council tax valuation band remained significantly associated with contact rates. The last is a new finding. Conclusion Council tax valuation bands predict contact rate in general practice; the lower the band, the higher the contact rate. Council tax valuation band could be a useful marker of workload that is linked to socioeconomic status. This is a pilot study and multipractice research is advocated. PMID:15667763

Does every US smoker bear the same cigarette tax?

PubMed Central

Xu, Xin; Malarcher, Ann; O’Halloran, Alissa; Kruger, Judy

2015-01-01

Aims To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Design Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. Setting United States. Participants A total of 16 542 adult current smokers aged 18 years or older. Measurements Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. Findings The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7–10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07–1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30–83 cents per pack for every $1 tax increase (pass-through rate of 0.30–0.83, P < 0.05). Conclusions Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. PMID:24861973

Employment Security Tax

Science.gov Websites

Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

Activation of IKKalpha and IKKbeta through their fusion with HTLV-I tax protein.

PubMed

Xiao, G; Sun, S C

2000-10-26

Human T-cell leukemia virus type I (HTLV-I) Tax protein persistently stimulates the activity of IkappaB kinase (IKK), resulting in constitutive activation of the transcription factor NF-kappaB. Tax activation of IKK requires physical interaction of this viral protein with the IKK regulatory subunit, IKKgamma. The Tax/IKKgamma interaction allows Tax to engage the IKK catalytic subunits, IKKalpha and IKKbeta, although it remains unclear whether this linker function of IKKgamma is sufficient for supporting the Tax-specific IKK activation. To address this question, we have examined the sequences of IKKgamma required for modulating the Tax/IKK signaling. We demonstrate that when fused to Tax, a small N-terminal fragment of IKKgamma, containing its minimal IKKalpha/beta-binding domain, is sufficient for bringing Tax to and activating the IKK catalytic subunits. Disruption of the IKKalpha/beta-binding activity of this domain abolishes its function in modulating the Tax/IKK signaling. We further demonstrate that direct fusion of Tax to IKKalpha and IKKbeta leads to activation of these kinases. These findings suggest that the IKKgamma-directed Tax/IKK association serves as a molecular trigger for IKK activation.

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

29 CFR 779.260 - Trade-in allowances.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Volume of Sales Made Or Business Done § 779.260 Trade-in allowances. Where merchandise is taken in trade when a sale is made, the annual gross volume of sales or business will include the gross amount of the... is sold the amount of the sale will be included in the annual gross volume. Excise Taxes ...

Taxing energy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

Disparities in cigarette tax exposure by race, ethnicity, poverty status and sexual orientation, 2006-2014, USA.

PubMed

Golden, Shelley D; Kong, Amanda Y; Lee, Joseph G L; Ribisl, Kurt M

2018-03-01

Cigarette excise taxes are an effective tobacco control strategy but they vary geographically due to differences in state and local taxation. There are also pronounced sociodemographic differences in community composition, suggesting that different population groups might face vastly different cigarette excise tax rates. In this study, we examine how cigarette excise tax rates differ for population groups defined by race, ethnicity, poverty status, and sexual orientation, and how these differences have evolved over time. We constructed annual cigarette tax rates in 109 mutually exclusive jurisdictions within the United States (U.S.) between 2006 and 2014. After merging with Census sociodemographic data, we calculated annual cigarette excise tax exposures for each population group as the average of each place-based tax, weighted by the proportion of the group living there. In 2014, the average U.S. resident was required to pay $2.68 in cigarette taxes, more than 60% of which was due to state and local taxation. On average, Asian/Native Hawaiian and Other Pacific Islander populations faced the highest average tax ($2.95), which was $0.44 more than American Indian populations. Local taxes disproportionately augmented state and federal taxes for non-White populations, same-sex couples, and people living in poverty. Geographic variation in cigarette excise taxes produces sociodemographic variation in cigarette tax exposure. Raising cigarette taxes specifically in those places where groups at risk for tobacco-related disease are more likely to live, or otherwise creating geographically uniform tax levels, could reduce important disparities in cigarette smoking. Copyright © 2017. Published by Elsevier Inc.

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

Funding child rearing: child allowance and parental leave.

PubMed

Walker, J R

1996-01-01

This article proposes two financing plans to address what the author identifies as the two primary concerns in the child care field: (1) a child allowance for poor and near-poor households to address the child care problems of low-income families, and (2) a program of voluntary parental leave, available to all parents at child birth or adoption, to ensure the adequacy of infant care. The child allowance plan would cover the first three children in families up to 175% of the poverty level (more than 22 million children) at an annual cost of $45 billion. The author suggests that the allowance could be financed by redirecting funds from existing income support (for example, Aid to Families with Dependent Children), tax credit, and tax deduction programs. Financing the parental leave program would require new revenues, generated by an employee-paid increase in payroll tax totaling 3.5%. Each employee's contributions would create a parental leave account (PLA). Families could use the funds in these accounts to cover the cost of a one-year leave from work after the birth or adoption of a child. If families did not have enough dollars in their accounts to cover the cost of the leave, the federal government would extend a low-interest loan to them, which they would have to pay back. The amount individuals receive through Social Security would be adjusted upward or downward according to the balances in their parental leave accounts at retirement. The author suggests that both proposals would help parents balance work and family obligations and protect parental freedom of choice over the care and upbringing of their children.

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2013 CFR

2013-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2012 CFR

2012-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2014 CFR

2014-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

Tax secretion from peripheral blood mononuclear cells and Tax detection in plasma of patients with human T-lymphotropic virus-type 1-associated myelopathy/tropical spastic paraparesis and asymptomatic carriers.

PubMed

Medina, Fernando; Quintremil, Sebastián; Alberti, Carolina; Godoy, Fabián; Pando, María E; Bustamante, Andrés; Barriga, Andrés; Cartier, Luis; Puente, Javier; Tanaka, Yuetsu; Valenzuela, María A; Ramírez, Eugenio

2016-03-01

Human T-lymphotropic virus-type 1 (HTLV-1) is the etiologic agent of the neurologic disease HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). Tax viral protein plays a critical role in viral pathogenesis. Previous studies suggested that extracellular Tax might involve cytokine-like extracellular effects. We evaluated Tax secretion in 18 h-ex vivo peripheral blood mononuclear cells (PBMCs) cultures from 15 HAM/TSP patients and 15 asymptomatic carriers. Futhermore, Tax plasma level was evaluated from other 12 HAM/TSP patients and 10 asymptomatic carriers. Proviral load and mRNA encoding Tax were quantified by PCR and real-time RT-PCR, respectively. Intracellular Tax in CD4(+)CD25(+) cells occurred in 100% and 86.7% of HAM/TSP patients and asymptomatic carriers, respectively. Percentage of CD4(+)CD25(+) Tax+, proviral load and mRNA encoding Tax were significantly higher in HAM/TSP patients. Western blot analyses showed higher secretion levels of ubiquitinated Tax in HAM/TSP patients than in asymptomatic carriers. In HTLV-1-infected subjects, Western blot of plasma Tax showed higher levels in HAM/TSP patients than in asymptomatic carriers, whereas no Tax was found in non-infected subjects. Immunoprecipitated plasma Tax resolved on SDS-PAGE gave two major bands of 57 and 48 kDa allowing identification of Tax and Ubiquitin peptides by mass spectrometry. Relative percentage of either CD4(+)CD25(+) Tax+ cells, or Tax protein released from PBMCs, or plasma Tax, correlates neither with tax mRNA nor with proviral load. This fact could be explained by a complex regulation of Tax expression. Tax secreted from PBMCs or present in plasma could potentially become a biomarker to distinguish between HAM/TSP patients and asymptomatic carriers. © 2015 Wiley Periodicals, Inc.

An eye to the tax man: Do forest owners understand tax provisions?

Treesearch

Tom Straka; John L. Greene

2004-01-01

In the March 2004 issue of Forest Products Equipment, Thom J. McEvoy noted that, "stumpage buyers who are able to brief prospective clients on the tax implications of a pending sale are often far more likely to win a client's business than even buyers who offer higher stumpage rates." This is because woodland owners know that it is...

26 CFR 301.6316-5 - Manner of paying tax by foreign currency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... currency to be deposited shall be that amount which, when converted at the rate of exchange used on the... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Manner of paying tax by foreign currency. 301....6316-5 Manner of paying tax by foreign currency. (a) Time and place to pay. The unpaid tax required to...

Public pensions, family allowances and endogenous demographic change.

PubMed

Peters, W

1995-05-01

"A tax-transfer system deals with redistribution a PAYGmong generations and corrective taxation a PAYGt the same time. Since such a policy is a government's task, we take a normative approach and pose the question: Which tax-transfer system should a government apply to maximize social welfare? The framework we consider allows for endogenous demographic aspects...: first, fertility has a great impact on a PAYG [pay-as-you-go] financed pension insurance; and second, through education human capital is accumulated.... We analyzed the optimal extent of a public pension scheme in the presence of external effects of fertility and education on the net domestic product." Pension schemes in Germany and the United States are compared. excerpt

Cigarette Taxes, Smoking-and Exercise?

PubMed

Conway, Karen Smith; Niles, David P

2017-08-01

This research provides the first in-depth analysis of the effect that increased cigarette taxes have on exercise behavior. Smoking may diminish the ability to exercise; individuals may also use exercise to compensate for the harmful health effects of smoking or to avoid gaining weight if they cut back. Our conceptual model highlights these and several other avenues for effect and reveals that the predicted effect of cigarette costs on exercise behavior is theoretically ambiguous. To investigate the relationship empirically, 1994-2012 data from the behavioral risk factor surveillance system are combined with state level cigarette tax rates and other state level variables. Several measures of both smoking and exercise behavior are created and estimated in reduced form models. Our results suggest that both smoking and exercise are reduced by cigarette taxes. However, the effects on exercise may be more complicated as we find that certain groups, such as young adults or those who have recently quit smoking, are affected differently. Our analyses also show that the responsiveness of both smoking and exercise behavior to cigarette costs is much smaller in the 2000s, an era of high-tax increases. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

Does every US smoker bear the same cigarette tax?

PubMed

Xu, Xin; Malarcher, Ann; O'Halloran, Alissa; Kruger, Judy

2014-10-01

To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. United States. A total of 16 542 adult current smokers aged 18 years or older. Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7-10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07-1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30-83 cents per pack for every $1 tax increase (pass-through rate of 0.30-0.83, P < 0.05). Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. Published 2014. This article is a U.S. Government work and is in the public domain in the USA.

Nevada gaming: revenues and taxes (1945-95).

PubMed

DePolo, R; Pingle, M

1997-01-01

In 1931, Nevada legalized casino gambling, an act which allowed its "gaming industry" to develop. Because many jurisdictions outside Nevada are now embracing legalized gambling as a path to a brighter economic future and because this proliferation presents Nevada with new challenges and opportunities, it is a good time to review the Nevada experience. Here, the focus is on gaming revenues and gaming tax collections during the 1945-95 period. We find that the growth rate of Nevada's gaming industry has slowed over time, with the relative importance of gaming in the Nevada economy peaking in the late 1970's. The Nevada economy has since been gradually diversifying, something which will increasingly pressure Nevadans to look for government revenue sources other than gaming if current levels of government services are to be maintained.

The effects of taxing sugar-sweetened beverages across different income groups.

PubMed

Sharma, Anurag; Hauck, Katharina; Hollingsworth, Bruce; Siciliani, Luigi

2014-09-01

This paper investigates the impact of sugar-sweetened beverages (SSB) taxes on consumption, bodyweight and tax burden for low-income, middle-income and high-income groups using an Almost Ideal Demand System and 2011 Household level scanner data. A significant contribution of our paper is that we compare two types of SSB taxes recently advocated by policy makers: A 20% flat rate sales (valoric) tax and a 20 cent/L volumetric tax. Censored demand is accounted for using a two-step procedure. We find that the volumetric tax would result in a greater per capita weight loss than the valoric tax (0.41 kg vs. 0.29 kg). The difference between the change in weight is substantial for the target group of heavy purchasers of SSBs in low-income households, with a weight reduction of up to 3.20 kg for the volumetric and 2.06 kg for the valoric tax. The average yearly per capita tax burden on low-income households is $17.87 (0.21% of income) compared with $15.17 for high-income households (0.07% of income) for the valoric tax, and $13.80 (0.15%) and $10.10 (0.04%) for the volumetric tax. Thus, the tax burden is lower, and weight reduction is higher under a volumetric tax. Copyright © 2014 John Wiley & Sons, Ltd.

Soda Taxes, Soft Drink Consumption, And Children’s Body Mass Index

PubMed Central

Sturm, Roland; Powell, Lisa M.; Chriqui, Jamie F.; Chaloupka, Frank J.

2010-01-01

Taxes on sugar-sweetened beverages have been proposed to combat obesity. Using data on state sales taxes for soda and individual-level data on children, we examine whether small taxes are likely to change consumption and weight gain or whether larger tax increases would be needed. We find that existing taxes on soda, which are typically not much higher than 4 percent in grocery stores, do not substantially affect overall levels of soda consumption or obesity rates. We do find, however, that subgroups of at-risk children—children who are already overweight, come from low-income families, or are African American—may be more sensitive than others to soda taxes, especially when soda is available at school. A greater impact of these small taxes could come from the dedication of the revenues they generate to other obesity prevention efforts rather than through their direct effect on consumption. PMID:20360173

Choosing the Discount Rate for Defense Decisionmaking.

DTIC Science & Technology

1976-07-01

a weighted average of the after-personal-income-tax rate of return to savers and the pre- corporate - income - tax cost of capital. Stockfisch calcu].ates...occurs between the corporate and noncorporate sector. Many economists assume 100 percent shifting of the corporate income tax , so if the corporate ...capital is a weighted average of the after-personal-income-tax rate of return to savers and the pre- corporate - income - tax cost of capital. Stockfisch

[Use of a retail sales tax on tobacco to fund drug therapy for smoking cessation].

PubMed

Antoñanzas Villar, Fernando; Rodríguez Ibeas, Roberto; Juárez Castelló, Carmelo; Ramírez Esquibel, Manuel; Lorente Antoñanzas, Reyes; Ginestal Gómez, Jaime

2006-12-01

To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs. We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results. For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior. Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.

Report to the Congress on nonhighway recreational fuel taxes

DOE Office of Scientific and Technical Information (OSTI.GOV)

Yuskavage, R.; Rider, M.

1994-06-01

The report on nonhighway recreational fuel taxes has been prepared by the Office of Tax Analysis (OTA) pursuant to a Congressional mandate in the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 101-240). Section 8003 of the ISTEA, which became effective December 18, 1991, established the National Recreational Trails Trust Fund, which was to be funded in part by revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes. Nonhighway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internal Revenue Code (IRC) sections 4041, 4081, and 4091 (to the extent attributable to themore » Highway Trust Fund financing rate) with respect to fuel used in vehicles on recreational trails or back country terrain, and fuel used in camp stoves and other non-engine uses in outdoor recreational equipment. Treasury estimates that these taxes amounted to approximately $63 million and $64 million in fiscal years 1992 and 1993, respectively, or 0.38 percent and 0.36 percent respectively of total Highway Trust Fund revenues.« less

Women and Tax Policy.

ERIC Educational Resources Information Center

Ruttenberg, Ruth; McCarthy, Amy

The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

PubMed

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-07-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

Cigarette tax avoidance and evasion.

PubMed

Stehr, Mark

2005-03-01

Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

Economic and tax issues

Treesearch

Steverson O. Moffat; John L. Greene

2002-01-01

Economic conditions and tax policies affect land use decisions everywhere, but their effects on the rate of change in land use are particularly large in the wildland-urban interface. We begin this chapter with a brief economic history of the South and a description of the macroeconomic trends and conditions that affect microeconomics at the wildlandurban interface....

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 2055, but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed.... For allowance of the deduction, it is sufficient if either of these conditions is satisfied. Thus, in...

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 2055, but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not allowed.... For allowance of the deduction, it is sufficient if either of these conditions is satisfied. Thus, in...

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

Small taxes on soft drinks and snack foods to promote health.

PubMed

Jacobson, M F; Brownell, K D

2000-06-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs.

Small taxes on soft drinks and snack foods to promote health.

PubMed Central

Jacobson, M F; Brownell, K D

2000-01-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs. PMID:10846500

76 FR 16629 - Federal Travel Regulation (FTR); Relocation Allowances-Relocation Income Tax Allowance (RITA) Tables

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-24

... other FTR Bulletins can be found at http://www.gsa.gov/ftrbulletin . The RIT allowance tables are located at http://www.gsa.gov/relocationpolicy . DATES: This notice is effective March 24, 2011. FOR... CFR part 301-17 Appendices A through D. The tables will be published at http://www.gsa.gov...

Crude oil produced by church not exempt from windfall profit tax

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1985-09-01

Private Letter Ruling 8515003 does not exempt crude oil produced by an agency of a convention of churches from the windfall profits tax. The Internal Revenue Service concluded that not all of the proceeds were dedicated for the benefit of a qualifying charitable organization since some went to build a home for the elderly, although some went to fund educational scholarships. The Code does not allow partial tax exemptions.

Considering the health care entity C corporation conversion to tax pass-through entity status.

PubMed

Reilly, Robert F

2012-01-01

The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

State-of-the-art for food taxes to promote public health.

PubMed

Jensen, J D; Smed, S

2018-05-01

The use of taxes to promote healthy nutritional behaviour has gained ground in the past decade. The present paper reviews existing applications of fiscal instruments in nutrition policy and derives some perspectives and recommendations from the experiences gained with these instruments. Many countries in different parts of the world have experiences with the taxation of sugar-sweetened beverages, in some cases in combination with taxes on unhealthy food commodities such as confectionery or high-fat foods. These tax schemes have many similarities, but also differ in their definitions of tax objects and in the applied tax rates. Denmark has been the only country in the world to operate a tax on saturated fat content in foods, from 2011 to 2012. Most of the existing food tax schemes have been introduced from fiscal motivations, with health promotion as a secondary objective, but a few have been introduced with health promotion as the primary objective. The diversity in experiences from existing tax schemes can provide valuable insights for future use of fiscal instruments to promote healthy nutrition, in terms of designing effective and efficient tax or subsidy instruments, and in terms of smooth and politically viable implementation of the instruments.

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

PubMed Central

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-01-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

Effects of alcohol taxes on alcohol-related mortality in Florida: time-series analyses from 1969 to 2004.

PubMed

Maldonado-Molina, Mildred M; Wagenaar, Alexander C

2010-11-01

Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality. We evaluated effects of multiple changes in alcohol tax rates in the state of Florida from 1969 to 2004 on disease (not injury) mortality. A time-series quasi-experimental research design was used, including non-alcohol deaths within Florida and other states' rates of alcohol-related mortality for comparison. A total of 432 monthly observations of mortality in Florida were examined over the 36-year period. Analyses included ARIMA, fixed-effects, and random-effects models, including a noise model, tax independent variables, and structural covariates. We found significant reductions in mortality related to chronic heavy alcohol consumption following legislatively induced increases in alcohol taxes in Florida. The frequency of deaths (t = -2.73, p = 0.007) and the rate per population (t = -2.06, p = 0.04) declined significantly. The elasticity effect estimate is -0.22 (t = -1.88, p = 0.06), indicating a 10% increase in tax is associated with a 2.2% decline in deaths. Increased alcohol taxes are associated with significant and sizable reductions in alcohol-attributable mortality in Florida. Results indicate that 600 to 800 lives per year could be saved if real tax rates were returned to 1983 levels (when the last tax increase occurred). Findings highlight the role of tax policy as an effective means for reducing deaths associated with chronic heavy alcohol use. Copyright © 2010 by the Research Society on Alcoholism.

Effects of alcohol taxes on alcohol-related mortality in Florida: Time-series analyses from 1969–2004

PubMed Central

Maldonado-Molina, Mildred M.; Wagenaar, Alexander C.

2010-01-01

Background Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality. We evaluated effects of multiple changes in alcohol tax rates in the State of Florida from 1969–2004 on disease (not injury) mortality. Methods A time-series quasi-experimental research design was used, including non-alcohol deaths within Florida and other states’ rates of alcohol-related mortality for comparison. A total of 432 monthly observations of mortality in Florida were examined over the 36-year period. Analyses included ARIMA, fixed-effects, and random effects models, including a noise model, tax independent variables, and structural covariates. Results We found significant reductions in mortality related to chronic heavy alcohol consumption following legislatively induced increases in alcohol taxes in Florida. The frequency of deaths (t=−2.73, p=.007) and the rate per population (t=−2.06, p=.04) declined significantly. The elasticity effect estimate is −0.22 (t=−1.88, p=.06), indicating a 10% increase in tax is associated with a 2.2% decline in deaths. Conclusions Increased alcohol taxes are associated with significant and sizable reductions in alcohol-attributable mortality in Florida. Results indicate that 600–800 lives per year could be saved if real tax rates were returned to 1983 levels (when the last tax increase occurred). Findings highlight the role of tax policy as an effective means for reducing deaths associated with chronic heavy alcohol use. PMID:20659073

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

The impact of cigarette taxes and advertising on the demand for cigarettes in Ukraine.

PubMed

Peng, Limin; Ross, Hana

2009-06-01

Cigarette consumption in Ukraine is increasing while the cigarettes are becoming more affordable due to low taxes and raising income. The impact of cigarette prices and taxes on cigarette consumption is unclear due to the limited research evidence using the local data. This study estimates the sensitivity of Ukraine population to cigarette prices and the affordability of cigarettes using the macro level data in order to predict the effectiveness of cigarette tax policy. Monthly time-series data available from 1997 to 2006 in Ukraine were used to estimate the generalized least square model with an AR(1) process to investigate the impact of cigarette price/tax, household income, the affordability of cigarettes and the volume of tobacco advertising on Ukraine domestic cigarette sales while controlling for other factors. Our analyses demonstrate a strong positive association between cigarette sales and household income as well as a strong positive association between cigarette sales and tobacco advertising activity. The population is found to have relatively low sensitivity to cigarette prices and cigarette taxes, but the impact of cigarettes' affordability is statistically significant, even though also of low magnitude. We speculate that the lower sensitivity to cigarette prices among Ukraine population is caused by wide price variation allowing smokers to avoid a price increase by brand substitution as well as by low costs of cigarettes, high social acceptance of smoking and limited effort to control tobacco use in Ukraine. Narrowing the cigarette price choices and increasing cigarette prices above the level of inflation and income growth by adopting the appropriate tax policy would likely increase the effectiveness of this tool for controlling the smoking rate in Ukraine as well as yield additional budget revenue gains. In addition, imposing advertising restriction may further help reducing the smoking prevalence.

Taxing junk food: applying the logic of the Henry tax review to food.

PubMed

Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

2010-10-18

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

32 CFR 733.1 - Rates of basic allowance for housing (BAH).

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Rates of basic allowance for housing (BAH). 733.1 Section 733.1 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL... admitted in writing by the member) who either: (i) Is under 21 years of age; or (ii) Is incapable of self...

32 CFR 733.1 - Rates of basic allowance for housing (BAH).

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 5 2014-07-01 2014-07-01 false Rates of basic allowance for housing (BAH). 733.1 Section 733.1 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL... admitted in writing by the member) who either: (i) Is under 21 years of age; or (ii) Is incapable of self...

32 CFR 733.1 - Rates of basic allowance for housing (BAH).

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 5 2012-07-01 2012-07-01 false Rates of basic allowance for housing (BAH). 733.1 Section 733.1 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL... admitted in writing by the member) who either: (i) Is under 21 years of age; or (ii) Is incapable of self...

32 CFR 733.1 - Rates of basic allowance for housing (BAH).

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 5 2011-07-01 2011-07-01 false Rates of basic allowance for housing (BAH). 733.1 Section 733.1 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL... admitted in writing by the member) who either: (i) Is under 21 years of age; or (ii) Is incapable of self...

32 CFR 733.1 - Rates of basic allowance for housing (BAH).

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 5 2013-07-01 2013-07-01 false Rates of basic allowance for housing (BAH). 733.1 Section 733.1 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY PERSONNEL... admitted in writing by the member) who either: (i) Is under 21 years of age; or (ii) Is incapable of self...

"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis

PubMed Central

Zhang, Nan; Andrighetto, Giulia; Ottone, Stefania; Ponzano, Ferruccio; Steinmo, Sven

2016-01-01

As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens’ (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens’ willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon “culturalist” arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers. PMID:26919201

"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis.

PubMed

Zhang, Nan; Andrighetto, Giulia; Ottone, Stefania; Ponzano, Ferruccio; Steinmo, Sven

2016-01-01

As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens' (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens' willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon "culturalist" arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers.

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

PubMed

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

Excise tax differences at Oklahoma smoke shops: an opportunity for inter-tribal coordination.

PubMed

Laux, Fritz L; Chaloupka, Frank J; Beebe, Laura A

2015-01-01

Oklahoma's tribal tobacco shops are distributed throughout the state, including in urban areas. During the time frame of this study, state excise tax rates for cigarettes varied by tribe and region, and took five distinct levels, ranging from 5.75 cents to $1.03 per pack. To describe the pricing behavior of these smoke shops in a way that could support potential increases in the tribal taxation of cigarettes within the state. Two waves (2010 and 2011) of site visits were conducted, covering nearly all tribal smoke shops in the northeastern quarter of the state, an area containing the city of Tulsa and 60% of all tribal outlets. Researchers recorded representative prices and verified the tax rate paid (via tax stamp) for each shop. Data were analyzed in 2013. Lower-taxed tribal cigarettes tended to be priced at discounts that were even greater than the differential in tax rates. For example, across waves, the average pack of Marlboros from a shop with a 5.75-cent tax stamp sold for 52 cents less than the same pack from a 25.75-cent shop and 60 cents less than from a 51.5-cent shop. The minimal inter-tribal price response to the discontinuation of large quantities of contraband cigarette sales suggests that inter-tribal price competition in the Tulsa area is not as intense as expected. Ample scope exists for either unilateral or coordinated cross-tribal tax and price increases that will increase tribal cigarette tax revenue collections and improve public health. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

State income tax policy and family size: fertility and the dependency exemption.

PubMed

Whittington, L A

1993-10-01

Data from the Panel Study on Income Dynamics, excluding the low income Survey of Economic Opportunity, were used to test an empirical model of the relationship between US state tax exemption values and tax rates for couples and fertility. Income is held constant so that the real tax exemption value is affected by changes in tax rates, the price level, or the statutory value of the exemption. Prior research by Whittington et al. found a positive relationship between births and the federal exemption between 1979-83 for 294 households. The tax value of the exemption varies widely across states. There are 41 states with substantial personal income taxes, while seven states have no state personal income taxes. A very limited tax on personal income is collected in Tennessee, New Hampshire, and Connecticut. Pennsylvania has no dependency exemption. The range in exemption varies from $1500 in Georgia to $300 in Alabama. Tax credits in lieu of exemptions vary from $6 in Arkansas to $85 in Oregon. Tax rates also vary across states. The value of the exemption lowers the cost of a child and is not constant over time. Six models are specified. Model 1 uses combined state and federal exemptions. Models 2 and 3 use a lagged combined exemption value of one and two years. Models 4 and 6 use state exemptions separated from federal exemptions. Model 5 uses a lag of one year, and model 6 uses a lag of two years. The estimation results of the conditional logit (Chamberlain) Model 1 show a negative and significant coefficient, which suggests that exemptions are not an incentive for births. In Models 2 and 3, the coefficient is positive and significant. In Model 4, the pattern of Model 1 holds except the sign is positive. In Models 5 and 6, the federal exemption is positive and significant, and the state exemption is negative and significant. When substitution is made with the means of the predicted values for the exemption, Models 1-4 all become positive and significant. In models with

Effects of cigarette tax on cigarette consumption and the Chinese economy

PubMed Central

Hu, T; Mao, Z

2002-01-01

Objectives: To analyse a policy dilemma in China on public health versus the tobacco economy through additional cigarette tax. Methods: Using published statistics from 1980 through 1997 to estimate the impact of tobacco production and consumption on government revenue and the entire economy. These estimates relied on the results of estimated price elasticities of the demand for cigarettes in China. Results: Given the estimated price elasticities (-0.54), by introducing an additional 10% increase in cigarette tax per pack (from the current 40% to 50% tax rate), the central government tax revenue would twice exceed total losses in industry revenue, tobacco farmers' income, and local tax revenue. In addition, between 1.44 and 2.16 million lives would be saved by this tax increase. Conclusions: Additional taxation on cigarettes in China would be a desirable public policy for the Chinese government to consider. PMID:12035000

27 CFR 19.21 - Tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

Projected impacts of federal tax policy proposals on mortality burden in the United States: A microsimulation analysis.

PubMed

Kim, Daniel

2018-06-01

The public health consequences of federal income tax policies that influence income inequality are not well understood. I aimed to project the impacts on mortality of modifying federal income tax structures based on proposals by two recent United States (U.S.) Presidential candidates: Donald Trump and Senator Bernie Sanders. I performed a microsimulation analysis using the latest U.S. Internal Revenue Service public-use tax file with state identifiers (2008 tax year), containing nationally-representative data from 139,651 tax returns. I considered five tax plan scenarios: 1) actual 2008 tax structures; proposals in 2016 by then-candidates 2) Trump and 3) Sanders; 4) a modified Sanders plan with higher top tax rates (75%); and 5) a modified Sanders plan with higher top rates plus revenue redistribution to lower-income households (<$40,000/year). I combined projected changes in income inequality with vital statistics data and past estimates of linkages between income inequality, income, and mortality. 29,689 (95% CI: 10,865-48,920) more deaths/year and 31,302 (95% CI: 11,455-51,577) fewer deaths/year from all causes are anticipated under the Trump and Sanders plans, respectively. Under the modified Sanders plan including higher top rates, 68,919 (95% CI: 25,221-113,561) fewer deaths/year are projected. Under the modified Sanders plan with redistribution, 333,504 (95% CI: 192,897-473,787) fewer deaths/year are expected. Policies that both raise federal income tax rates and redistribute tax revenue could confer large reductions in the total number of annual deaths among Americans. In this era of high income inequality and growing public support to address the rich-poor gap, policymakers should consider joint federal tax and redistributive policies as levers to reduce the burden of mortality in the United States. Copyright © 2017 The Author. Published by Elsevier Inc. All rights reserved.

PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

PubMed

Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

1999-12-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

PubMed Central

Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

1999-01-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

Lapse of time effects on tax evasion in an agent-based econophysics model

NASA Astrophysics Data System (ADS)

Seibold, Götz; Pickhardt, Michael

2013-05-01

We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and magnetic fields. In particular, we analyze the impact of lapse of time effects (i.e. backauditing) and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

China has raised the tax on cigarettes: what's next?

PubMed

Hu, Teh-Wei; Zhang, Xiulan; Zheng, Rong

2016-11-01

The Chinese government raised tobacco tax on 10th May 2015, 10 years after the ratification of the WHO Framework Convention on tobacco control. The increase in the resulting tax rate as a percentage of the retail price from 49% to 56% is still relatively low compared to the WHO-recommended benchmark, which is about 70% of the retail price. Therefore, ample room remains for the Chinese government to further increase the tax on cigarettes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

The Public-Service Tax Credit: A Proposed Solution to the Problems of Off-Air Videotaping.

ERIC Educational Resources Information Center

Troost, F. William

1982-01-01

Proposes a public-service tax credit that would allow copyright owners of any television program broadcast on the public airwaves to claim a limited tax credit in exchange for school rights to copy programs and retain them indefinitely for face-to-face, nonprofit, instructional purposes. (Author/MLF)

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

The Effects of State Funding on Property Tax Rates and School Construction

ERIC Educational Resources Information Center

Plummer, Elizabeth

2006-01-01

In response to concerns over funding for school construction, the state of Texas has implemented two programs to assist school districts with construction-related debt. This paper examines whether these programs have accomplished their objectives of reducing property taxes (the Existing Debt Allotment (EDA) program) and increasing capital outlays…

The impact of an unconditional tax credit for families on self-rated health in adults: further evidence from the cohort study of 6900 New Zealanders.

PubMed

Pega, Frank; Carter, Kristie; Kawachi, Ichiro; Davis, Peter; Blakely, Tony

2014-05-01

It is hypothesized that unconditional (given without obligation) publicly funded financial credits more effectively improve health than conditional financial credits in high-income countries. We previously reported no discernible short-term impact of an employment-conditional tax credit for families on self-rated health (SRH) in adults in New Zealand. This study estimates the effect of an unconditional tax credit for families, called Family Tax Credit (FTC), on SRH in the same study population and setting. A balanced panel of 6900 adults in families was extracted from seven waves (2002-2009) of the Survey of Family, Income and Employment. The exposures, eligibility for and amount of FTC, were derived by applying government eligibility and entitlement criteria. The outcome, SRH, was collected annually. Fixed effects regression analyses eliminated all time-invariant confounding and adjusted for measured time-varying confounders. Becoming eligible for FTC was associated with a small and statistically insignificant change in SRH over the past year [effect estimate: 0.013; 95% confidence interval (CI) -0.011 to 0.037], as was an increase in the estimated amount of FTC by $1000 (effect estimate: -0.001; 95% CI -0.006 to 0.004). The unconditional tax credit for families had no discernible short-term impact on SRH in adults in New Zealand. It did not more effectively improve health status than an employment-conditional tax credit for families. Copyright © 2014 Elsevier Ltd. All rights reserved.

Accounting for product substitution in the analysis of food taxes targeting obesity.

PubMed

Miao, Zhen; Beghin, John C; Jensen, Helen H

2013-11-01

We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

The impact of demographic change on tax revenue.

PubMed

Goudswaard, K; Van De Kar, H

1994-09-01

"This paper [simulates] the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The simulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising share of the elderly. The authors also simulated a variant in which labor-force participation rates are set on the substantially higher OECD average. In this case, the increase in tax revenue almost doubles as compared to the base variant." excerpt

The Discount Rate for Defense Decisionmaking: Some New Considerations,

DTIC Science & Technology

1978-11-01

the pre- corporate - income - tax cost of capital. Stockfisch calculates the pre-tax rate of return in several corporate sectors and takes a weighted average...economists assume 100 percent shifting of the corporate income tax , so if the corporate income tax is 50 percent, then the rate of return in the

26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the...

State-specific liquor excise taxes and retail prices in 8 US states, 2012.

PubMed

Siegel, Michael; Grundman, Jody; DeJong, William; Naimi, Timothy S; King, Charles; Albers, Alison B; Williams, Rebecca S; Jernigan, David H

2013-01-01

The authors investigated the relationship between state excise taxes and liquor prices in 8 states, using 2012 data for 45 brands. The authors made 6042 price observations among 177 liquor stores with online prices. Using a hierarchical model, the authors examined the relationship between excise taxes and product prices. State excise taxes were significantly related to liquor prices, with an estimated pass-through rate of 0.93. The proportion of price accounted for by excise taxes averaged 7.0%. The authors find that excise taxes do increase the price of alcohol, but states are not taking advantage of this opportunity to reduce alcohol-related morbidity and mortality.

Effects of alcohol taxes on alcohol-related disease mortality in New York State from 1969 to 2006.

PubMed

Delcher, Chris; Maldonado-Molina, Mildred M; Wagenaar, Alexander C

2012-07-01